Investigating Legal Consciousness through the Technical Work of Elite Lawyers: A Case Study on Tax Avoidance

Since the 1990s, legal consciousness has been amply used by sociolegal scholars to better understand the everyday lives of ordinary people, with a strong focus on vulnerable or impoverished people. This article argues that legal consciousness, with some methodological adjustments, could lend itself to the study of the rich and powerful by investigating both the technical work of their lawyers and how that work shapes our broader legal culture. To illustrate this point, this article takes tax avoidance as a case study. Drawing on materials revealed by a recent tax scandal, it suggests that current difficulty in tackling the problem of tax avoidance rests on uneven access to the cultural repertoires related to legal technique and legal innovation, which fosters the tax‐avoidance narrative's ambiguity.     

Formation of procedural beliefs about legal arenas: Do people generalize from loosely related past legal experiences?

Few studies have addressed how people develop beliefs about legal authorities' neutrality and fairness. Using a cross-sectional survey of taxpayers (N = 147), this study examines the sources and processes underlying the formation of these beliefs. Controlling for significant contributions of media stories about audits and past audit experiences, past loosely related negative legal events (traffic court) also shape perceptions that tax auditors are more biased and unfair. Information about police officers exchanged in conversations also creates perceptions that tax auditors are more biased. These generalization effects occur only when people do not have prior direct experience with tax auditors. For taxpayers with prior audit experience, positive experiences are related to more positive perceptions of auditors and media stories about tax audits produce more negative perceptions. The findings suggest that positive and negative past experiences shape beliefs only when they disconfirm prior perceptions based on imagination or indirect sources. Implications and future research directions are discussed.     

税的本质探析

税的本质应为无对价的公法之债。作为纳税人全体的人民是债务人,其纳税后有权请求作为债权人的国家提供公共产品;而作为整体和抽象意义上的国家是实质债权人,它在向人民提供公共产品后,有权请求作为债务人的人民以纳税的方式偿付享用公共产品应当支付的费用和价格。税之债说为迄今的法律学上所一向忽视的“公法上的债务”这一领域带来了光明,它赋予税法以崭新的地位和体系变为可能。     

What's the Use of a Hashtag? A Case Study

Although there are now sophisticated techniques for the analysis of social media, socio‐legal studies has yet to draw on them fully. In this article, we demonstrate how Twitter can produce insights about protest, law, and legality, through a case study of protests against the ‘bedroom tax’. The first involved challenging a policy in the courts using a test case or cases. We discuss the litigation strategies and the mess they created and counterpose those strategies with those of four prolific ‘tweeps’ who participated in our study. We argue that, despite the small number of participants, these people have, in their own way, been enormously influential and made things happen. Our position is not evaluative of the different strategies – but, rather, one that recognizes that legality is mobilized in different ways.     

税收行政规范性文件合法性研究

传统的税收法定将税法严格限制为立法机关制定的法律,我国《立法法》给国务院授权立法开了口子,但这仍然和税收实践严重脱节,因为在我国税收实践中,真正占据主体地位的是大量税收行政规范性文件。税收行政规范性文件的合法性在《立法法》出台后成了一个问题,如何解释税收行政规范性文件的合法性,这很有必要进行探讨。1981,全国人大常委会关于法律解释的决议可以作为税收行政规范性文件的合法性来源。税收行政规范性文件分为税收政策性与非政策性的文件,对前者可以考虑赋予其合法性,而对后者则不能予以承认。     

公平视野下的德国简化税法改革方案——基于保罗·基尔希霍夫教授税收正义理论的公法学思考

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。     

我国税权研究的实践论问题探讨

"税权"研究已经成为我国税法研究的一条主线,但目前这一研究领域仍停留于定义的纷争阶段。要进一步深化税权领域的研究,我们必须在研究方法上另辟蹊径。税法实践论研究是以租税的法解释论、立法论所进行的研究,属于法律学或实用法学的领域。实践论不仅能够起到尽力维护纳税者人权的作用,而且以其为基础的税收债务关系说对税收权力关系说也是一大抑制。税法实践论研究在我国最突出的表现就是税法解释学的兴起,但无论是在纯粹税法学还是在税法解释学方面我国都还存在着实践论的误区。而进一步深化税权研究的一条行之有效的途径就是以税权法权论为基础展开税权的实践论研究。     

Deterrence and tax treatment of monetary sanctions and litigation costs

The tax treatment of monetary sanctions and litigation expenditures varies across legal jurisdictions and time. The effects of these different tax regimes – particularly, on crime deterrence – have not been fully explored. Instead, legal intuitions in court decisions and legislative reforms are found. This paper explores the effects of these tax regimes. It shows that our common intuitions are sometimes misguided, since we tend to ignore cross-effects between crime and litigation. For example, contrary to commonly held views, it is shown that non-deductibility of monetary sanctions may increase the level of crime, if litigation expenses are deductible. In addition, if deductibility of legal expenses depends only on a successful trial outcome, this may also increase amounts spent on litigation and time allocated to crime. As this paper shows, however, a complete deductibility regime, under which both monetary sanctions and litigation expenditures are deductible, maintains the pre-tax levels of crime and litigation expenditures for risk-neutral offenders. The paper further explores the effects of different tax reforms.     

The progressive policy shift in the debate on the international tax challenges of the digital economy: A “Pretext” for overhaul of the international tax regime?

This contribution presents a critical overview of the policy and legal debate (primarily from a tax treaty law perspective) surrounding the challenges raised by the digitalisation of the economy for the international tax regime. The article addresses some key policy challenges inherent in the proposals for reform currently under consideration. It focuses in particular on the difficulties associated with fitting the concept of “value creation” within the pre-existing framework based on “source” and “residence”; a gradual transition from a primarily “supply” approach to a “supply and demand” approach in the understanding of “source”; and an implicit drift in the policy debate on the tax implications of the digitalised economy from a targeted analysis aimed at incrementally reforming the existing regime to a full-blown reconsideration of some of its fundamental tenets.     

论纳税人的用税知情权及其实现

要保证"取之于民"的税款能够真正"用之于民",纳税人就应当对政府用税享有知情权。作为纳税人与有关国家机关之间"获知"与"告知"相关联的产物,纳税人用税知情权是一种积极性权利与消极性权利相结合的综合体,它在纳税人的权利体系中占有极其重要的地位。在我国,纳税人用税知情权的实现不仅需要相关法律体系的完善,而且需要制度保障的跟进和配套机制的建设。     

清代黔东南新辟苗疆六厅地区的法律控制

新辟苗疆六厅地区在雍正年间实行改土归流以前是习惯法控制的社会。乾隆初年以后 ,国家实行灵活务实的法制政策 ,苗民之间的争讼 ,由民间依照苗族习惯法处理 ;苗民与汉民、屯军及熟苗之间的争讼案件适用清朝的法律。清朝还在这一地区设立不同于内地的管理机构和屯军 ,实行苗汉分治以及豁免赋税等政策。其法律控制的主导思想是保持边疆地区的社会稳定 ,维护各族民众的利益。     

The Scope of Criminal Law and Criminal Sanctions: An Economic View and Policy Implications

This paper considers why some harm-generating activities are controlled by criminal law and criminal sanctions while others are subject to some other mechanism such as civil law, administrative law, regulation or the tax system. It looks at the question from the perspective of the law and economics approach. We seek to identify the comparative benefits of using the criminal law relative to other enforcement mechanisms and – more broadly – why certain specific behaviours are criminalized. The paper argues that an economic approach emphasizing the relative merits of alternative legal instruments for bringing about harm reduction can provide an explanation for a number of recent legal developments. It argues also that the willingness of legislators to combine the use of sanctions traditionally used in one area of the law with sanctions from other areas is more readily explicable in economic terms than in other terms.     

排污费改税法律制度探讨

我国的排污收费制度已经不适应新世纪可持续发展的要求,如何利用税收来促进环保工作,建立环境税收法律制度,在费改税的大潮中,将排污费改为排污税,已成为当前我国面临的新课题。在分析排污收费制度现状的基础上,结合国外排污税征收的实践,对我国建立排污税法律制度进行探讨。     

程序正义视角下“税源联动”法律规制探讨

“税源联动”的建立，能从一定程度上克服我国当前税收征管中存在的痼疾，既节约信息收集成本，简化征管程序，又通过不同部门信息资源共享，使资源利用最大化，阻塞税款流失漏洞。然而，在追求税收征管现代化和税款征收高效率过程中，尚有一系列法律问题需要探讨。因此，在税收程序正义视角下审视“税源联动”，并坚持在税收程序法定、公开等基础上推进“税源联动”，对于“税源联动”规则制度逐步完善，以及实践中得以充分发挥作用具有重要意义。     

Arbitrage and Abuse of Rights in the EC Legal System

Abstract:  This article contrasts species of regulatory and tax arbitrage with the ECJ's approach to abuse of rights. Its aim is to explain the concepts, describe their relationship and identify the legal and policy issues which they raise within the EC legal system. Arbitrage and abuse figure prominently in the ECJ's case-law, especially on the freedom of movement. In its more recent case-law, the ECJ has adopted a more developed approach to abuse of rights by laying down a two-prong test. This article seeks to draw legal and policy conclusions by examining inter alia the virtues and vices of the EC doctrine of abuse of rights.     

论税收之债的确认

税收之债的确认是指依法享有税收确认权的主体对纳税人的法律地位、税收法律关系或税收法律事实进行甄别,给予确定、认定、证明(或否定)的行为。二战以后,在税收之债的确认原则上,出现了由课税机关中心主义向纳税人中心主义转变的发展趋势,具体表现就是普遍确立了纳税申报制度。我国现行税法主要规定了纳税人自主确认、行政确认和司法确认三种税收之债的确认方式,但从实际执行的效果来看,这方面的制度尚需进一步完善,而完善的方向就是在根本依赖全体纳税人纳税意识普遍提高的基础上,确立真正意义上的民主纳税制度。     

税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。     

Comparative Law for Legal Translation: Through Multiple Perspectives to Multidimensional Knowledge

With this paper, I suggest a multiperspectivist approach for assessing conceptual legal knowledge with relevance for the translation of legal terms in translation between two or more different legal systems. The basic quest is to present a set of categories and analytical approaches for legal translators to generate (collect) and classify knowledge necessary for their professional conceptual needs. In this paper, I will focus on the translational, juridical, and cognitive basics of such an approach. In order to cope with the broad range of possible translational purposes in different translational situations and choose relevantly between alternative formulations, translators need methods and strategies in order to construct the necessary conceptual knowledge. This presupposes a broad knowledge structured in ways that enable the translator to recognize relevant characteristics of legal systems and relevant differences between different legal systems. Concerning translational theory, the basis is the functional theory of translation as adapted to legal translation, based upon the idea of translation as choice between alternatives and distinguishing between documentary translation, at one end of a scale, and instrumental translation, at the other. This basis and the distinction presuppose relevant knowledge from comparative law. Hence, existing approaches and fundamental tenets concerning comparative law inside and outside of translation are presented. In order for knowledge to be presented in a manageable way with relevance to translators, I work with the approach of concept frames as basic unit of knowledge gathering and categorization. This way of presenting knowledge is embedded more generally in a knowledge communication approach, focusing on knowledge asymmetry. Within this general framework, the multiperspectivist approach combines insights from cultural studies (especially the study of law-as-culture), law as a disciplinary social system, and communicative interaction generating meanings in legal communication, also across national borders.

     

衡平理念下遗产税的开征与法律制度构建

衡平税法将衡平理念运用到了税法之中,其提出立足于我国非均衡经济制度条件下产生的社会财富分享不公的矛盾。传统税法面对贫富差距问题存在一定的法律失灵甚至异化现象,需要衡平理念对其进行矫正。遗产税在调节社会财富分配方面的作用已在世界其他国家得以彰显。当前,在衡平理念下开征遗产税并建立相应的法律制度具有必要性和可行性。构建遗产税法应立足于我国现实,实现三位一体但又有层次的价值理念、税权和税负的衡平。     

国际纳税主体避税问题分析简

国际纳税主体作为国际税收法律关系中纳税的一方,在利益的驱使下,不仅要考虑如何降低成本,而且要考虑如何降低税负.在减少税负的多种选择中,避税被认为是一种最为“安全”和“保险”的方法.随着国际化和跨国公司的迅猛发展,国际税收领域内的避税现象也越来越严重,各国针对国际纳税主体进行国际避税所采用的各种方法,通过单边立法和国际协调规制采取相应的措施加以限制.我国2008年1月1日实施的《企业所得税法》,第一次从法律层面对反避税进行了全面细致的规定.