澳門稅法與平等原則


摘要:
稅收從根本上說,是侵害私人財產權利的行為。稅法則以維護與保證國家或政府這種侵害行為的實現為己任。人民在認可國家或政府這種侵害行為本身之同時,卻未必完全讚同該侵害行為的幅度與份量。如果稅法不能遵守平等原則,而是針對不同的人適用不同的徵稅標準與徵稅程序,則人民的抵觸與反抗情緒會表現的尤其明顯。

  

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