论文部分内容阅读
税收道德要求通过价值形态进入税收法律，使税收道德与税收法律在价值追求上具有可协调性．在基本行为准则上具有一致性。但外生的、他律的税收法津不可能，也不应该把税收道德领域的一切纳入其中，这也是自主自律的税收道德属性的本能要求，从而为作为“国家法”的税法设定了调整范围的边际：只限于对公众利益，最终也对各纳税人的特殊利益予以肯效保障。
Tax morality requires entering the tax law through the value form so that tax morality and tax law are harmonized in the value pursuit. Consistency in the basic code of conduct. However, it is impossible for the exogenous legal tax revenue law to be included in the tax ethics field, which is also the instinctive requirement of autonomy and self-discipline of the tax moral property, thus setting the tax law as the “state law” Adjust the scope of the margin: only limited to the public interest, and ultimately to the special interests of the taxpayers to be effective protection.