论文部分内容阅读
税权源于神圣不可侵犯的私人财产权,是纳税人将部分私人财产权让渡给公共权力而置换来的权利。税权的实现不仅依赖于社会税权意识的觉醒、法律和制度保障的跟进,还依赖于政府、市场和纳税人三者维权实践的水平。一个发达、良性的NGO与公众在空间距离和心理距离上都较政府要小,因此能比政府更敏感地发现社会弱势群体的维权诉求,并通过自身可以动员的资源,直接地或间接地为其提供公益性服务。
The tax right comes from the sacred and invariably private property right, which is the right of the taxpayer to replace some of the private property rights with the public ones. The realization of the tax right depends not only on the awakening of the awareness of social tax rights and the follow-up of the legal and institutional guarantee, but also on the level of the safeguarding of the rights of the government, the market and the taxpayers. A developed and healthy NGO and the public are smaller than the government in terms of spatial distance and psychological distance. Therefore, NGOs and the public can find the vulnerable groups’ demands for rights protection more sensitively than the government and directly or indirectly through their own mobilizable resources It provides public service.