PERFECTING TAX LEGISLATIVE POWER FROM THE PERSPECTIVE OF SUPPL Y -AND-DEMAND BALANCE OF TAX

稅法供求均衡視角下稅收立法權的完善

利用法律經濟學的法律供求、法律均衡理論，從稅法供求均衡的角度開展對稅收立法權的研究，通過稅法邊際成本收益均衡模型的分析論證，將稅收立法權完善的目標確定為稅法供求均衡，並針對目前中國稅法供求失衡現狀，進行了稅收立法權對稅法供求均衡的影響分析，基於稅收立法權的合理配置是稅法供求均衡的基礎，稅收立法權行使的程序性是稅法供求均衡的保障，提出完善中國稅收立法權配置和程序控制的具體建議。

This paper intends to apply the theories of law and economics, that is , the doctrines of supply and demand of law and equilibrium of law to the study of tax legislative power from the perspective of supply－and－demand balance of tax law, and through analyzing the marginal cost－benefit equilibrium model of tax law, set the balance of supply and demand of tax law as the criteria of tax legislative power perfction, The paper also describes the existing imbalance of supply and demand in Chinese tax law and analyzes the effects of tax legislative power on the equilibrium of supply and demand, Finally, based on the rationales that the rational allocation of tax legislative power is the basis of the balance of supply and demand of the tax law and that the process control of the tax legislative power is the guarantee of the balance of supply and demand of tax law , the rational allocaton of tax legislative power, this paper provides suggestions for the allocation and process control in terms of the perfection of the Chinese tax legislative power.