论税收公正

Zhang Xue-kui
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引用次数: 0

摘要

税收是一种重要的道德存在。西方人士和学者认为,对税收道德属性的定义是:即使税收不是一种纯粹的恶,充其量也只能是一种必要的恶。这两种观点的争论不是税收之上的善恶问题,而是税收正义可能性之上的问题。
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On the Tax Justice
Tax is an important moral existence.Western people and scholars consider that the definition on tax Moral property is:Even if the tax is not a purely evil,it at best can only be a necessary evil.The contention s between these two viewpoints is not the problem of good or evil above the tax,but the problem above the possibility of tax justice.
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