Abstract: Fairness doctrine is a basic principle in China's tax law. The fairness of tax can be divided into many types such as horizontal fairness and vertical fairness, formal fairness and material fairness, voluntary fairness and forced fairness, etc.. Judged from the types of fairness, there still exist many problems concerning the fairness doctrine of tax in China exposed both in its guiding principle and its specific system. Hence, we should change our ideas of the nature of tax and tax law and try to reform and improve the taxation system.
Publication Year: 2004
Publication Date: 2004-01-01
Language: en
Type: article
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