公平原则在税收政策制订与执行过程中具有很重要的工具性作用,日本的所得税制在采用公平原则方面很有参考价值。日本开征所得税为缓解政府的财政压力起到了重要作用,但其顺利实施却有赖于公平这一政策工具的推动。政府以公平作为征税理由之一,提高了政府征税的正当性,有效降低了征税阻力。 The principle of fairness plays a very instrumental role in the formulation and implementation of taxation policies. Japan’s income tax system is of great value in adopting the principle of fairness. Japan’s introduction of income tax has played an important role in alleviating the government’s fiscal pressure, but its smooth implementation depends on fairness as a policy tool. The fairness of the government as one of the reasons for tax collection, raising the legitimacy of the government tax, effectively reducing the tax burden.