Preface

It is not opponent between the levy nations and the law-ruling nations;instead, they are tightly combined.The constitutional principle of the law-ruling nation is acting an important role in the Tax Law.Although the law-ruling nation is also a nation of legislation, it does not mean the nationa shall tolerate the legislator to legislate presumptuously; on the contrary, in a substantial law-ruling nation, the legislative right has its constitutional limitation, especially it shall be restrained by the fundamental right andjustice.Any majority decision in democracies shall take the fundamental right as a bounding Merit Order and shall not allow the legislator to legislate unscrupulously and to levy arbitrarily.Therefore, the tax law shall be consistent with the justice performing as ajustice law before the constitutional purpose and demand can be in conformation.

In terms of“Formation and Appearance”, the formation of tax's constitutional system shall be standardized by legislating behaviors made in legislative authority to correspond with the legal demand and the tax-statutory principle of law-ruling nation; in terms of“Procedures”, the constitutional tenor can be consistent with the principle of democratic nation no more than the systematic design of the tax being made by Congress's democratic procedure.The legislation of majority decision, however, is not surely a performance of the truth, so the constitutional limit of“Substances and Contents”shall not surpass the constitutional tenor in taxes and justices such as the principle of tax equity and of over-inhibition.

This book is nothing but an observing insight into the restriction on tax review and the interpretation of relevant constitutions, proceeding with an em pirical research on various cases, in which it may be in favor of understanding the specific achievement of the tax justice, but the extensive researching range in the taxjustice, the writer has only a limited knowledge and still requires the criticism and correction from specialists and scholars.

This book is principally divided into five chapters：

Chapter 1:Introduction—Conceptions of Tax Justice

Chapter 2:The Restriction of Tax Review and the Interpretation of Con-stitution

Chapter 3:Constitutional Interpretation and Commentary on Interior Relieving Restriction in Taxes

Chapter 4:Constitutional Interpretation and Commentary on Relieving Restriction of the Custom Duty

Chapter 5:Speculation—The Practice of the Tax Justice