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我国许多学者直接将“税收公平原则”作为我国税法的基本原则之一加以论述。笔者由此产生了疑问:税法上的公平能否与经济学上的税收公平相等同,能否简单地将税收公平原则作为税法的基本原则。
Many scholars in our country directly discuss the “principle of tax fairness” as one of the basic principles of our tax law. The author thus has a question: whether the fairness of the tax law and economics tax fair equal, can simply the principle of tax fairness as the basic principles of tax law.