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Of Tax fairness, efficiency value of non-stability

Author: YangJianXue¡¡YangBin From: www.yourpaper.net Posted: 2009-06-15 07:24:47 Read:
[Abstract] fair value of efficiency is an important part of the tax value system. A country in a certain period of a tax can not be both "fair value" and "efficiency value" non-performance stability, fairness and efficiency value. The historical development of the U.S. tax code also shows the fairness, efficiency value between repeated games. Should implement tax fairness, efficiency value of non-stability in the new round of tax reform, so as to explore the real tax system suitable for China's national conditions.
[Keywords] tax laws; fair value; efficiency value; stability

Judgment to select a revenue target to reflect the actual value rationality and instrumental rationality, human spirit and the material interests of the controversy of the ultimate value and instrumental value. Priority to efficiency value is undoubtedly represents the instrumental theory is preferred, material interests priority, utilitarianism priority equal value for the priority is to promote the priority of value theory, ethical principles priority, the ultimate value of priority. "which determines the tax fairness and efficiency value in the historical development of the tax people will have different preferences. Since the late 20th century, the optimal taxation theory is becoming more and more countries to optimize and improve the theoretical basis of the tax structure. Optimal Taxation theoretical efficiency of resource allocation and income distribution fairness as a criterion in the case of asymmetric information among government, try to build economic and reasonable tax system. This paper aims to theoretically clarify the tax value of the non-stability of the equity, efficiency, and U.S. estate tax law, for example, the specific analysis of tax fairness, efficiency value of non-stability, in order to benefit the construction of China's tax law theory and practical legislation.

A tax fairness, efficiency value theory Textual

(A) tax fairness, efficiency value theory origin
Organs of state power and its authorized administrative organs of the tax laws to adjust the tax relationship between the general legal norms. Tax fairness, efficiency value refers to the state to legislate and impose some kind of tax can meet the demand for fairness or efficiency, which reflects the values ??pursued by the legislators. Historically, tax fairness, efficiency value in the face of the basic principles of the tax. William with brother in the "political arithmetic" (1676), a book for the first time put forward the theory of "fair", "simple" and "save" on the principles of taxation; Subsequently, Fort Eustis in the public finance system. " proposed six principles on taxes; late 18th century classical economist Adam Smith clearly made famous taxes four principles, namely the principle of equality, to determine the principle, the principle of access and economic principles, and Fort Eustis quite close to the six principles; late 19th century, Adolf Wagner tax principles attributed to four nine-end principle "; to the 20th century, after Samuelson further elaborated, has formed a complete set of system tax value of expression, such as equality, fair, neutral, and economic. Although summarized different names, but almost two basic principles of "fairness" and "efficiency" or "fairness" and "efficiency" as the central link of the tax value chain. Visible, fairness, efficiency value is the core of the tax value of the tax laws of any country in any period must have one of them, can be called reasonable, legitimate tax laws.

(B) tax fairness, efficiency value theory outlined
The fair value of the tax is determined by the characteristics of the tax law as an area of ??law and its inherent functions. " The highest rational requirements of fair and consistent with the law and the highest value targets, the legal regulation of social relations pursuit of the ultimate goal. It includes two fair: ranging from the economic status of the implementation of horizontal equity, have the same ability to pay the same tax, this fair is also known as the tax law in the form of principles of justice; vertical equity means differential treatment, inhibition of high economic status and take care of the low economic status, ranging from ability to pay tax, revenue tax burden, less income tax burden is light. Epstein believes that it is fair to tax re-distribution of wealth, the so-called vertical equity of the tax law is "distributive justice", that is the taxpayer's income distribution tax on income levels (ability to pay) the implementation of different interventions can only be .
The value of the efficiency of the tax law requires the least cost to obtain the maximum tax revenue and economic role of taxation to maximize the promotion of economic development, or to minimize the taxes impede economic development. In view of this, including administrative efficiency and economic efficiency. Administrative efficiency is the scope of the study of administrative law are not investigated in article only examine the economic efficiency of the tax law, tax law system should be neutral tax system to promote the effective operation of the market economy, the tax is levied should be avoided as far as result in additional economic burden.

(C) tax fairness, efficiency value of non-stability
1, tax fairness, efficiency value of non-stability reasons. Tax fairness, the reason why the efficiency of the value of non-stability, mainly because of the tax function rank order has a certain degree of mobility must be based on specific taxes and specific social context in order to finalize the. This leads to the value system of tax laws with non-stability of the economic and social development in the rank of the corresponding uncertainty, often need to grasp the situation through specific socio-economic development and taxes. HU Bo Mann said: "a variety of value not only different 'level of class' cases should be a priority, and completely, as the case may be. Therefore, a 'higher' value may have to another 'lower' value of the concessions, if the latter is concerned in a basic living needs, if it does not as such concession, this life that can not meet. "
2, tax fairness, efficiency value of opposites. The fair value of the tax law is to protect the national personal wealth in the distribution of equality among citizens, but this quest for equality does not mean that to achieve absolute equality in all distribution, absolute equality will result in the loss of personal initiative, social caught in stalled situation. Maintain a certain tension in the social distribution is an indispensable condition for the long-term economic growth, tax efficiency value need to be guaranteed;, tax pursuit of efficiency value can only achieve a fair and comprehensive development of the whole society. In fact, the fair value of the social protection in most cases, is conducive to the pursuit of efficiency value; turn, the pursuit of efficiency value go hand in hand with the protection of the value of social justice. Increased efficiency means that more resources in the community to support the the basic equal distribution of wealth, but also means that individuals have the ability to use their rights.
3, tax fairness, efficiency value of the non-performance of stability in our tax laws. On the one hand, from specific taxes can be seen its instability. Such as property taxes such as income tax, land value-added tax, property tax and vehicle use tax, the value reflected in the fair value of the redistribution; tax of the value-added tax, consumption tax, business tax, stamp duty and turnover tax and behavior, is more focused on the impact of tax laws on economic efficiency. On the other hand, tax fairness, efficiency value of non-stability is also reflected in the different economic development trend appropriate adjustments to the tax. Mainly manifested in a particular implementation of the country's policy to play a regulatory role of economic levers of the tax. Such as fixed assets investment orientation regulation tax began in 1983, have played a certain role in the control of self-financing capital construction investment scale, and guide the direction of investment; since 1998, China's use of the proactive fiscal policy to stimulate consumption and expand domestic demand, to increase investment, promote the growth of the national economy, to adapt to this, the second half of 1999, China halved the fixed assets investment tax levied suspended since January 1, 2000.

CA law fairness, efficiency value of non-stability - A Case Study U.S. estate tax law, for example

As mentioned earlier, tax income redistribution function as the core of the "fair value" and "efficiency of economic operation efficiency value" than parallel, but the order and strength of the points. That the "fair value" is a "strong value" or "universal value", the ultimate value of the tax law to pursue; efficiency value "is a" weak value "or" one-sided value, the tax law in certain economic situation expedient value. The rank of the two values ??is not eternal, it will vary with different specific taxes, as well as socio-economic development of the trend. In this regard, the historical development of the U.S. estate tax law can be said is a typical example of legislators repeated games between the tax "fairness" and "efficiency" value.

(A) 21 centuries ago, the U.S. estate tax, the primary objective of fair value
Current U.S. estate tax law at the external war and internal unrest during the 1950s and 1960s, lawmakers hope to seek the restoration of the social order and the relatively stable political order by the value of equality, fairness, and therefore set up to Estate Duty Act system of the redistribution of inheritance and gift tax on patrimony. It should be said, system settings, rate structure, and the taxpayer provisions are in line with the requirements of tax law, fairness and justice.
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