纳税人权利话语之法理形构

有关纳税人权利话语的实践性议论和法律议论唤起了法学方法论的觉醒,但关于纳税人的权益如何构成一项公法上主观权利或宪法权利的争辩并没有被认真对待。如果直接从公民基本权利的性质切入,再加以层级化的结果,可以将之分为:自然权、宪法基本权利和一般法律权利三个层次,税法上的纳税人权利的主观公权利性质似乎没有疑问,但是宪法层次的纳税人权利面临着法律实践和理论的困难,在宪法解释学意义上所谓“纳税人基本权利”也许可以解释为宪法基本权利和纳税义务之间的平衡。

Taxpayer Rights: A Perspective of Jurisprudence

The pragmatic and legal debate on taxpayer rights has revived the concern of legal methodology.However,it is pity that little heed is given to the topic of how to establish taxpayer rights in public law or constitutional law.In the perspective of the nature of each citizen's basic rights and from the angle of hierarchy,taxpayer rights can be classified into natural rights,constitutional rights and general rights.While the taxpayer rights laid down in the tax law can be readily identified as subjective public rights,it is troublesome to establish them as constitutional rights both in logic and in practice.In terms of constitutional interpretation,so called "taxpayer basic rights" may be construed as a balance between basic constitutional right and tax obligation.