对税收责任法的研究概况、税收责任法基本原理、税收违法形式、税法违法犯罪及其法律责任的个案研究、税收责任的适用与优化、税收责任的追究程序等七个主题进行了系统评述。文章从学界观点的介绍和评论,到作者自己认识的阐述,比较全面而准确地再现了税收责任法研究的历程、发展的概况以及当前相关前沿问题的探讨,这既是对税收责任法研究的一次小结,也是对税收责任法发展前景的展望。 This article systematically reviews the research of tax liability law, the basic principle of tax liability law, the illegal form of tax, the case study of tax law and its legal liability, the application and optimization of tax liability and the accountability procedure of tax liability. The article from the introduction and review of the academic point of view, to the author’s own understanding of the exposition, a more comprehensive and accurate representation of the tax liability law research process, the development of the overview and the current relevant frontier issues, which is not only a study of tax liability law Summary, but also prospects for the development of tax liability law.