|Table of Contents|

Philosophical explanation on tax characteristics(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2008年03期
Page:
112-115
Research Field:
哲学研究
Publishing date:
2008-09-20

Info

Title:
Philosophical explanation on tax characteristics
Author(s):
WANG Hao-ran
School of Economics and Management, Chang'an University, Xi'an 710064, Shaanxi, China
Keywords:
finance;  compulsory;  free;  constancy
PACS:
F810.422
DOI:
-
Abstract:
This paper, by means of the law of unity of opposites, analyzes the three contradiction of being compulsory and voluntary, free income and paid disbursement, and constancy and variable which are basic characteristics in tax revenue. The analysis shows that in these various contradictions, the compulsory and voluntary characteristics are the main contradiction because being compulsory is premise in realizing individul gratis and the whole pay in tax revenue. In order to avoid levying at will, the taxation standard should be relatively fixed. When the free income and paid disbursement achive a certain value, the two can be mutually transformed. The paper, at last, proposes that when the traditianal understandings of tax characteristics are corrected, much work should be done in improving people's cultural quality, perfecting the present laws and relatively raising the financial outlay.

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Memo

Memo:
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Last Update: 2008-09-20