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保罗·基尔希霍夫教授提出的税制改革方案主要借助取消不必要的类型化区分、确立中立法律形式下的课税表达、对婚姻和家庭的特别保护、减少例外规则以及简化税收程序等来实现税收正义。税收不仅仅是政治上的现实,其改革思路的起点恰在于税收背后的宪法理念:宪政体制下的租税国家、人格图像并函摄了基本权利主客观面向的理论基础,即对国家共同体及任务有着共同价值观的自由而有个性的人必然要求处于国家所保障的自由经济体制下的税收法律予以相匹配的规制,它具体表现为以减少纳税人税收形成可能性为目标,保障国家对个人经济成果最温和分享以及减少例外的原则。
The tax reform proposed by Professor Paul Kirschhoff mainly comes from the elimination of unnecessary typological distinctions, the establishment of taxation under the form of neutral law, the special protection of marriage and family, the reduction of exception rules and the simplification of tax procedures Realize tax justice. Taxation is not just a political reality. The starting point of its reform lies precisely in the constitutional philosophy behind taxation: the tax-paying state, personality image under the constitutional system and the basic theoretical basis for subjective and objective fundamental rights, that is, Free and individual people with common values will inevitably demand that tax laws that are under the free economic system guaranteed by the state should be matched and regulated. The objective is to reduce the possibility of taxpayers’ tax revenue and safeguard the state’s protection of the individual economy The most generous sharing of results and the principle of reducing exceptions.