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

摘要： 税收立法民主化的伦理价值主要体现在:税收立法权力来源的人民性,执政党在税收立法权力结构中应当尊重人民的主人翁地位;税收立法程序的公正正义性,能够全面听取各税收关系人的意见;税收立法权责分配结果的合理性,能够有效协调各方税收关系人的利益关系;税法执行的自觉性,确保税收立法目标能够得以充分实现。

关键词: 税收立法, 民主化, 伦理价值