Comprehensive guide exam registered tax: the taxation principles of Wagner comprehensive examination by fdjerue7eeu


									Registered tax examinations comprehensive guide: comprehensive examination of
Taxation Principles Wagner

  registered tax examinations integrated
  Adolf Wagner (A · Wagner1835 ~ 1917) is a new German Historical School 19
World's main representative , is one of the founders of the German school of social
policy. Office of the times he is free capitalism to monopoly capitalism transition. 70s
19th century German states unified to establish a German Empire, to accelerate the
development of the capitalist economy in Germany, this time, the French workers had
seized power and established the Paris Commune. In this historical background, the
new historical school of Wagner, who, in 1873 established the "Institute for Social
Policy", advocated the reformist "social policy" in an attempt to repair defects in a
capitalist society, to consolidate the capitalist system. The so-called "social policy", is
the use of legislative and administrative measures to eliminate shortcomings of the
national policy of social distribution, Wagner that the tax is to achieve social policy
goals is one important means. He opposed free free competition advocated state
intervention in the economy to expand fiscal spending. His financial and economic
thought embodied in his masterpiece "Political Economics" and "Fiscal Science" in.
Wagner based on his financial and economic thinking, the theory of summing up the
knowledge of mankind, based on the proposed fiscal policy, economic, social justice
and tax administration in four areas of nine tax principles: (1) the principle of fiscal
policy, and specific into full principle and the principle of income elasticity; (2)
economic principles, the principles under which selection into sources of tax revenue
and the tax principle of selection; (3) social justice, under which is divided into
general and specific principles and the principle of equality; (4) tax administration
principles, under which it is divided into really specific principles, to facilitate the
charging principles and the principle of least.
  fiscal policy principles that the principle of fiscal revenue. The principle of fiscal
policy can be broken down into specific principles and the flexibility to fully to
understand the principles of both. Wagner believes that the main purpose is to tax to
the government to raise funds on behalf of the state, therefore, must have sufficient
tax revenue to ensure the needs of these expenditures, that is fully principle; the same
time, if the need for increased government spending (all Yuanyin ) or that apart from
reduction in income tax, the tax should be based on legal or natural increase, that is to
have a certain flexibility to adapt to changes in government revenue and expenditure,
which is the principle of flexibility. This rule requires that the tax system design must
be demonstrated.
  national economic principle that the state should consider tax effects on national
economies, as far as possible in favor of capital formation, training sources, and
promote the national economy. To this end, he raised the taxes to two of the sources
with the principle of selection. Sources selection principle, is to choose the interest of
protecting the sources of the tax to economic development. Generally speaking, there
can be used as sources of income, capital and property of three. From the economic
considerations, choose from the best sources of tax revenue as, should the sources of
capital and property as would tax the damage. But can not be obtained as the sole
sources of tax revenue, if that is the country's economic, fiscal or social policy needs,
are able to select some of the capital or assets as sources of tax revenue. Taxes
selection principle, the main consideration is the choice of taxes the ultimate burden
of taxation. Because he related to the distribution of the national economy and tax
burdens are fair. Wagner believes that pre-tax provisions of the tax burden and, indeed,
is impossible, because the transaction will occur in the economic situation of the tax
burden shift. Therefore, we must fully take into account changes in tax law passed,
the best choice is difficult to shift or transfer taxes clear sense of direction. But we do
not, when necessary, is not clear on the direction of the tax shift can also be used as
appropriate to achieve tax fairness.
  principle of social justice refers to allocation of the tax burden on the taxpayers
should follow the principle of universal and equal. Topics include: (1) general taxation.
Wagner believes that the people in society have to pay tax (all tax liability), not
because it is different, special and exceptional position. (2) tax equality. Wagner
believes that the burden of taxation should seek fair and reasonable. The so-called
equality, does not mean everyone should pay as much tax, but should be based on the
size of each individual's ability to tax and a progressive tax system, so that more and
more income tax, income tax less, and in below the minimum income tax, this is
consistent with social justice, that is, the principle of fairness. Wagner, from a social
policy point of view of taxation, the core of his social policies to regulate the use of
tax classes, class relationships, easing class conflict. Tax theoretical significance of
the principle of social justice is to correct the inequitable distribution of wealth under
the private ownership of the phenomenon. Fair tax burden on future income tax
system theory and development, has played a positive role.
  principle of tax administration in the design of the tax system, the tax administration
should reflect the principle. This includes the identification, facilitation, and at least
the principles of levying fees. Wagner will be in fact the principles of Adam Smith's
four in the three summarized the principle of tax administration. / Center>

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