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Article: Taxation and constitutionalism in China
Title | Taxation and constitutionalism in China |
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Authors | |
Issue Date | 2006 |
Publisher | Sweet & 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? |
Abstract | The 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 Identifier | http://hdl.handle.net/10722/131995 |
ISSN | 2023 Impact Factor: 0.3 2020 SCImago Journal Rankings: 0.112 |
DC Field | Value | Language |
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dc.contributor.author | Xu, Y | - |
dc.date.accessioned | 2011-02-24T06:19:28Z | - |
dc.date.available | 2011-02-24T06:19:28Z | - |
dc.date.issued | 2006 | - |
dc.identifier.citation | Hong Kong Law Journal, 2006, v. 36 n. 2, p. 365-389 | - |
dc.identifier.issn | 0378-0600 | - |
dc.identifier.uri | http://hdl.handle.net/10722/131995 | - |
dc.description.abstract | The 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.language | eng | - |
dc.publisher | Sweet & Maxwell Asia. The Journal's web site is located at http://www.hku.hk/law/hklj/ | - |
dc.relation.ispartof | Hong Kong Law Journal | - |
dc.title | Taxation and constitutionalism in China | en_US |
dc.type | Article | en_US |
dc.identifier.openurl | http://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.email | Xu, Y: lawxuyan@hku.hk | - |
dc.description.nature | published_or_final_version | - |
dc.identifier.hkuros | 175988 | - |
dc.identifier.volume | 36 | - |
dc.identifier.issue | 2 | - |
dc.identifier.spage | 365 | - |
dc.identifier.epage | 390 | - |
dc.identifier.issnl | 0378-0600 | - |