On the Virtue of Taxation

Studies in Ethics ›› 2010 (1): 13-16.

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On the Virtue of Taxation

CAO Gang, YANG Sheng-jun

School of Political Science and Administration,Central South University,Changsha,Hunan 410083,China

Received:2009-12-09 Online:2010-01-10 Published:2022-02-10

论税收的德性

曹刚¹, 杨盛军²

中南大学政治学与行政管理学院,湖南长沙 410083

作者简介:曹刚(1963-),男,安徽绩溪人,哲学博士,中南大学政治学与行政管理学院教授,博士生导师,中国人民大学哲学学院副教授,主要从事法伦理学研究。杨盛军(1978-),男,湖南怀化人,中南大学政治学与行政管理学院博士生,主要从事伦理学原理与法伦理学研究
基金资助:
教育部人文社会科学重点研究项目“法伦理学研究”(07JJD820167);中南大学博士研究生创新基金项目“中国法治实践中的伦理问题研究”(1343—74334000001)。

Abstract

Abstract: Tax has value of virtue in itself,in stratification plane of country political,tax has the virtue on justifying the validity of national politics;In domain of social life,the goal of tax is satisfies the public needs on social people,and provides the public service;In stratification plane of individual,the individual right is the foundation of tax,tax realizes the balance and rectification between individual right and voluntary by the tax rate and tax categories.

Key words: virtue, political legitimacy, social needs, individual right

摘要： 税收本身具有德性价值,在政治国家层面,税收具有证成国家政治正当性的德性;在社会生活领域,税收的目的是满足社会公众的公共需要、并提供公共服务;在个人层面,税收建立在个人权利的基础之上,通过税率与税种的确立实现个人权利与义务的平衡与矫正。

关键词: 德性, 政治正当性, 公共需要, 个人权利

CLC Number:

B82-02

CAO Gang, YANG Sheng-jun. On the Virtue of Taxation[J]. Studies in Ethics, 2010(1): 13-16.

曹刚, 杨盛军. 论税收的德性[J]. 伦理学研究, 2010(1): 13-16.

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On the Virtue of Taxation

论税收的德性

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