公平的价值:政策工具的视角——以日本的所得税制为例

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。

Fair Value:a Perspective of Policy Tool——A Case Study of Japanese Income Tax

The fair principle has a respectable function as a tool in tax policy formulation and implement.The fair principle in the Japanese income tax policy carries significant weight for reference.The collection of Japanese income tax plays an important role in releasing the government's financial pressure,and the smooth implement of Japanese income tax policy is dependent on the tool of fair principle.The fair principle as one of the justifications of income tax collection improves the justifiability of the implement of the government tax and efficiently reduces the obstructions of income tax collection.