New Study on the Principle of Statutory Tax: From Absolutism to Relativism

Zhang Xuebo

Journal of Shanghai University of Finance and Economics Vol. 18, Issue 04, pp. 108 - 118 (2016)  DOI:10.16538/j.cnki.jsufe.2016.04.009

Abstract

Modern civilization is based on the principle of statutory tax and the principle of a legally prescribed punishment for a specified crime. The principle of a legally prescribed punishment for a specified crime is the protection of personal rights, while the principle of statutory tax is the protection of property rights. In the academic circles, the research on the principle of statutory tax places more emphasis on the protection of the property rights of citizens, but ignores the protection of the state financial power. The development of modern property law has recognized that the property right is not a pure concept of private law, but a dialectical unity of the property rights of citizens and public property rights. In this sense, the principle of statutory tax as the cornerstone of the modern state and civilization is an important principle of guaranteeing a dialectical unity of public property rights and the property rights of citizens. In addition, how to implement the principle of statutory tax is not only a matter of legislation, but also a practical problem. It is necessary to analyze tax index and other practical issues in tax practice to prevent from a serious discrepancy between theory and practice and actually achieve dual protection of public property rights and the property rights of citizens. Therefore, traditional principle of absolute statutory tax cannot completely adapt to the needs of modern economic society, and should be replaced by the principle of relative statutory tax.

Keywords

principle of statutory tax; property right; public property; absolute statutory tax; relative statutory tax