The Conceptual Transition and Institutional Configuration of Developmental Fiscal and Tax Law
Development rights include the right to individual development and the right to social and economic development.The emerging legal field of fiscal and tax law gives consideration to both.The idea of modern financial and tax law has shifted from a guardianship role to one that is developmentally oriented and uses both positive measures and negative restrictions to give the two core categories of public property rights and taxpayer rights completely new connotations.In response to the right to individual development,fiscal and tax law guarantees the free development of private subjects centered on the separation of the two rights.The law's developmental status and capabilities have been raised through legal empowerment,improving the state of individual rights and raising the individual capacity for development.The right to socio-economic development has institutional benefits for the development of innovation,coordinated development,green development,open development and shared development.Fiscal and tax law adopts both the direct intervention method and the indirect guidance method to establish a long-term institutional mechanism to promote social and economic development.
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维普
