Social Sciences in China (Chinese Edition)

No. 2, 2024

The Theoretical Logic and Practical Turn of the Integration of Fiscal and Tax Law

(Abstract)

Jiang Wuzhen

Rights-based concepts and a systemic normative and holistic approach to modern national fiscal and tax governance have jointly confirmed and revealed the theoretical and practical logic of the integration of fiscal and tax law. Such integration takes the formation of unified and diversified legal values, a coherent and coordinated legal system, and overall synergistic legal governance as its specific connotations, aiming at constructing an overall jurisprudential image and overall rule of law order of fiscal and tax law. In the context of rights protection law, a clear hierarchical and distinctive legal value system of finance and taxation should be established; with the orientation of emerging fields of law, a comprehensive and partially integrated legal normative system of finance and taxation should be constructed; and under the paradigm of modern governance law, a legal governance pattern of finance and taxation in which government, market and society run in harmony should be facilitated.