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Article: Taxation and constitutionalism in China

TitleTaxation and constitutionalism in China
Authors
Issue Date2006
PublisherSweet & Maxwell Asia. The Journal's web site is located at http://www.hku.hk/law/hklj/
Citation
Hong Kong Law Journal, 2006, v. 36 n. 2, p. 365-389 How to Cite?
AbstractThe current problems of China's taxation system reveal a major flaw in its Constitution and reflect a false understanding about taxation maxims. This article points out, through analysing three major problems with respect to its income taxes, that one of the main reasons that many businesses and common citizens throughout the country are reluctant to pay taxes is that they enjoy few rights as taxpayers. According to modern constitutional theory and tax law theory, taxpayers' rights not only concern people's private property rights but relate, also, to their civil and political rights. Few Chinese constitutional scholars pay sufficient attention to the fact that limiting government is a pre-requisite to foster growth in constitutionalism. This article discusses the linkage between taxpayers' rights and constitutionalism and suggests some reforms aimed at fostering the growth of limited government in China.
Persistent Identifierhttp://hdl.handle.net/10722/131995
ISSN
2015 Impact Factor: 0.215
2015 SCImago Journal Rankings: 0.101

 

DC FieldValueLanguage
dc.contributor.authorXu, Y-
dc.date.accessioned2011-02-24T06:19:28Z-
dc.date.available2011-02-24T06:19:28Z-
dc.date.issued2006-
dc.identifier.citationHong Kong Law Journal, 2006, v. 36 n. 2, p. 365-389-
dc.identifier.issn0378-0600-
dc.identifier.urihttp://hdl.handle.net/10722/131995-
dc.description.abstractThe current problems of China's taxation system reveal a major flaw in its Constitution and reflect a false understanding about taxation maxims. This article points out, through analysing three major problems with respect to its income taxes, that one of the main reasons that many businesses and common citizens throughout the country are reluctant to pay taxes is that they enjoy few rights as taxpayers. According to modern constitutional theory and tax law theory, taxpayers' rights not only concern people's private property rights but relate, also, to their civil and political rights. Few Chinese constitutional scholars pay sufficient attention to the fact that limiting government is a pre-requisite to foster growth in constitutionalism. This article discusses the linkage between taxpayers' rights and constitutionalism and suggests some reforms aimed at fostering the growth of limited government in China.-
dc.languageeng-
dc.publisherSweet & Maxwell Asia. The Journal's web site is located at http://www.hku.hk/law/hklj/-
dc.relation.ispartofHong Kong Law Journal-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.titleTaxation and constitutionalism in Chinaen_US
dc.typeArticleen_US
dc.identifier.openurlhttp://library.hku.hk:4550/resserv?sid=HKU:IR&issn=0378-0600&volume=36&issue=2&spage=365&epage=390&date=2006&atitle=Taxation+and+constitutionalism+in+China-
dc.identifier.emailXu, Y: lawxuyan@hku.hk-
dc.description.naturepublished_or_final_version-
dc.identifier.hkuros175988-
dc.identifier.volume36-
dc.identifier.issue2-
dc.identifier.spage365-
dc.identifier.epage390-

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