Title: The Legal Regulation or the Expansion of the Power of Taxation
Abstract: The tax right indicates that the tax revenue legal entity enjoys its due right(force) according to law in tax legal relations,which is an integrated or unified body to tax revenue right(force).In a country,that's dominated by the formation of the tax law relations,its content is the relations between right and obligations formed in levying tax.The right to levy tax is the core content in the country's tax revenue right,the law allows it to expand in some extent and scope to a third party for the sake of protecting and realizing it.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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