| 论税法的惩罚性规则 |
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| 引用本文： | 张怡,杨颖.论税法的惩罚性规则[J].西南政法大学学报,2013,15(1):71-79. |
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| 作者姓名： | 张怡 杨颖 |
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| 作者单位： | 西南政法大学,重庆,401120 |
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| 基金项目： | 2010年国家社科基金项目“以人为本的税收法治观研究”(10BFX010) |
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| 摘 要： | 传统税法理论认为,经济性和规制性是税法的本质特征,惩罚性就其本身而言并非税收的主旨。但作为现代税法理论发展过程中逐渐显现出来的新要素,税法的惩罚性越来越受到社会各界的重视。本文旨在对税法惩罚性规则之内涵和产生机理进行分析,以期从税收和税法理论的高度探讨新时代的税法问题。
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| 关 键 词： | 惩罚性 税法 市场经济 |
The Punitive Rules of the Tax Laws |
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| ZHANG Yi
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YANG Ying.The Punitive Rules of the Tax Laws[J].Journal of Swupl,2013,15(1):71-79. |
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| Authors: | ZHANG Yi YANG Ying |
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| Institution: | (Southwest University of Political Science and Law,Chongqing 401120,China) |
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| Abstract: | The traditional tax law theory holds that the economy and regulation are the essential characteristics of the tax laws,and punishment is not the main purpose of taxation.The theoretical development of punitive tax law is gradually emerging as a new element in modern tax code.However,more and more attention from the society has been aroused.This article aims to analyze the connotation and generation mechanism of punitive rules in tax laws,and to explore the tax laws of a new era from the height of the theory of taxation and tax law. |
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| Keywords: | punitive tax law market |
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