A Solution of Tax-Related Enforcement Problems from the Perspective of Convergence between Civil Law and Administrative Law
Due to separation of the civil law from the administrative law,there is a lack of articulation between related regulations.The mindset of the judiciary favoring the civil over the administrative and the tax authorities favoring the administrative over the civil has led to an imbalance of interests and an incongruity of power in the enforcement of tax-related matters.Optimizing the realization of tax claims in tax-related enforcement should emphasize the balanced shaping of tax law at the interface of civil law and administrative law.Civil law is indispensable for the support of tax law,while administrative law is indispensable for the restraining function of tax law.Adhering to the principle of safeguarding and restricting tax claims,taking into account the attributes of tax claims and the nature of power,updating the traditional thinking logic of prioritizing interests based on the identity of stakeholders,clarifying the boundaries of the application of the theory of tax debt,promoting the balance of tax interests and personal interests in the enforcement of tax-related matters,and facilitating the coordinated operation of the administrative power and the judicial power are effective measures to solve effectively the practical problems in the enforcement of tax-related matters.
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