税与权
税与权-
环境税与排污权交易的对比与我国的实践应用的探讨
Comparison of Environmental Taxes and Marketable Pollution Permits and Discussion of their Practical Application In Our Country
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纳税人税权与国家税权的平衡与互动构成税收宪政的基本框架。
The basic frame of the tax constitutionalism is formed by the equilibrium and inter-dynamic between taxpayers ' tax right and national tax power .
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税收宪政是经济体制与政治体制在市场经济条件下的结合，是税收领域中的宪政安排，是纳税人税权与国家税权运行与平衡的准则。
Tax constitutionalism is the combination of economic system and political system in the condition of market economy , the constitutional arrangement in the tax field , and the criterion of balancing taxpayers ' tax right and national tax power .