关键词: 税收立法, 民主化, 伦理价值

Abstract: The ethics value of legislative democratization of the tax revenue bears the looks summary completely: tax revenue legislative ethics value of democratization embody in tax revenue people, legislative authority of source orthodox mainly, the party in power should respect the people's master's status in the legislative authority structure of the tax revenue; tax revenue legislative procedure just and just, can listen to every tax revenue suggestion , relation of people in an all-round way; tax revenue legislative power and responsibility assign reasonable harmony of result , can coordinate all quarters concerned tax revenue interests relation , relation of people effectively; the sincere consciousness that the tax law carries out, guarantee the legislative goal of the tax revenue can be fully realized.

Key words: tax, legislation decision-making, democratizing