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本文引入契约经济学的不完全契约理论,对纳税人权利缺失的原因进行契约解读,提出通过法律干预的机制解决不完全契约所带来的无效性,即通过“税收立宪”对纳税人权利进行保护。在不完全契约的条件下,纳税人的权利更加容易被忽视和侵害。主要表现在以下几个方面:(1)订立契约本质上就是一种合作,合作就意味着对各自权利与义务关系的承认。因此,契约双方必须对“合意”负责。~①税收是社会财富的单方面转移,其强制性决定了契约双方地位的差距,国家的公权凌驾于纳税人的私权之上,因此契约的不完全造成过分强化纳税人的义务而忽略纳税人的
In this paper, we introduce the theory of incomplete contract of contractual economics to interpret the reasons for the lack of taxpayers’ rights and put forward the solution to the ineffectiveness of incomplete contracts through the mechanism of legal intervention, that is to say, taxpayers Right to protect. Under the conditions of incomplete contract, taxpayers’ rights are more easily overlooked and infringed. Mainly manifested in the following aspects: (1) contract is essentially a kind of cooperation, cooperation means to recognize their respective rights and obligations. Therefore, both parties to the contract must be responsible for “agreeing”. Tax is a unilateral transfer of social wealth, which compulsively determines the gap between the status of the parties to the contract. The public authority of the state overrides the private rights of the taxpayers. Therefore, the incompleteness of the contract results in neglecting the taxpayers’ obligations excessively Taxpayer