Abstract: Tax fairness is the tax-related fairness in the process of tax revenue,including the sub-tax equity,tax-burden fairness,equitable taxation and so on.The goal of the government tax is to make all taxpayers bear the burden in accordance with their economic situations,and maintain a balanced level among all taxpayers.Tax fairness is one of the basic principles in the government's tax reform.Although the principle of fair taxation has been identified as an important tax law,it has some cimitations in realizing a fair distribution of income tax.Tax reform should emphasize the equity of tax rules,fair competition,so as to realize the maximization of social wealth,and then achieve social equity through the fiscal policies.
Publication Year: 2009
Publication Date: 2009-01-01
Language: en
Type: article
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