Title: The Nature of the Modern Theory of the Tax Law——from Tort Law to Creditor's Rights Law
Abstract: Different from the ancient tax law,the birth of modern tax law is with the bourgeois revolution.The modern tax law has started to pay attention to the relationship between the national debt and the taxpayer.Meanwhile,it has given up the savage practice of property tax and plunder in the ancient tax law and has paid close attention to the rights and interests of the taxpayers.Based on the analysis of the legislation procedures and the value of modern tax law,as well as its breakthrough from the ancient tax law,we can draw the conclusion that modern tax law has completed the transition from ancient tort law to modern creditor's rights tax law,which means that the national taxation has started to get restriction and the rights of taxpayers have received some attention.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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