On the legal strength of the principle of tax legality
If we want the principle of tax legality to be implemented in place,we must accurately grasp its"quality"and"quantity".At present,all parties have reached a high degree of consensus on the"quality"and connotation of the principle of tax legality,but there is still great controversy over the"quantity",that is,the strength of the principle.Examining the strength of principle of tax legality from the"state-to-state"dimension of tax legislation and the"state-to-private"dimension of tax-related contracts,it can be seen that it is neither absolute rigid tax legality nor absolute elastic tax legality,but a state of gradual change from rigid tax legality to elastic tax legality degree.In this way,the grasp of the"quantity"of the principle of tax legality will be conducive to the ideal implementation of the principle.
the principle of tax legalitylegal strengthelastic tax legalityrigid tax legality
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