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目次引言一、(财)税法学术研究在意大利的发展二、(财)税法教学在意大利的发展三、意大利在(财)税法研究和教学的发展方面的经验对我国的启示引言中国税法学的研究开始于上个世纪80年代中期①,至今已将近30年,虽然取得了丰硕的成果,但其发展仍然落后于时代以及其他学科(包括传统学科的民法学、刑法学以及新兴学科的环境法学等)的事实依然如故。相应地,税法学在中国的地位依然相对较低,包括在学术研究领
Contents Introduction I. Tax Law Academic Research in Italy II. Tax Law Teaching in Italy III. Italy’s Experience in the Development of Tax Law and Teaching in China Introduction to China Introduction Tax Law in China The research started in the mid-1980s. It has been almost 30 years now. Although great achievements have been made, its development still lags behind the times and other disciplines (including civil law in traditional disciplines, criminal law and environmental law in emerging disciplines Etc.) the fact remains the same. Correspondingly, the status of tax law in China is still relatively low, including in academic research