论税法的道德性——税法不能承受之重_税法茶座_天涯博客 关键词：税收公平原则；道德属性；税法 [gap=6432]Key words：tax equity principle; moral attribute; tax law
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The tax equity principle as one of the modern tax principles has a great magnificent meaning.
税负公平原则作为现代税收原则之一具有重要意义。
The principle of tax equity shows that all those who have the ability to pay taxes should take the responsibility.
税收公平原则体现在一切具有纳税能力的人均应承担纳税义务，处于同等经济状况的人应纳同等税负。
In theory, constructing a procedure which is operated by taxpayers and states is the best mechanism to resolve the tax disputes, which is according with the principle of equity and efficiency.
理论上来说，构建以纳税人和国家为主体的私法化程序是最理想的符合公平和效率原则的争端解决方式。
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