Ancient Voices, Modern Echoes—aiming at the moral grounds for tax obligation

In modern constitutional state, the status of people includes various characters. That is, it is the different relations between state and people that makes up the different roles in different plays to be acted.

In a social state ruled of law (sozialer Rechtsstaat) a man guaranteed of freedom and equality is not only a taxpayer in terms of his/her relation of taxation to the state, but also a recipient in terms of his/her social-welfare relationship with the state. In other words, for, men, there seems to be different roles to play according to different thinking patterns so as to standards of conducts. In turn, the choosing of such standards relies on the roles they play in terms of the competences and obligations of his/her relations with the state. Hence, the interests of the roles themselves are the main concern.

However, no matter what kind of role a man plays according to his/her relations to the state, what remains constant is his/her existence in the state, namely, under the control of state’s power. These relations to the state are founded on the basis of the existence of

state and society. And to be a member of the state, there has to be a basic burden; such burden in terms of tax state, is the obligation to pay tax.

BIBLIOGRAPHY^∗

Instructions:

1. References written in alphabets are listed in alphabetical order; references written in Chinese characters, Chinese and Japanese, in separate category but both arranged according to numbers of strokes of author’s last name.

2. Authors whose works are cited in the paper but written in Chinese or Japanese, are cited by an English translation of their last name and is illustrated in brackets. Ex. [An] works written in Chinese or Japanese by [安]作璋.

3. Works written in languages other than English cited in this paper, are under free translation, only serving to indicate key concepts appeared in the title.

For detailed information, please refer to actual title listed in the bibliography attached to the Chinese summary.

I. WORKS IN CHINESE CHARACTERS (in alphabetical order )

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∗ Works added with ♥ symbol are considered of much influence to the author as well as frequency of being cited in the paper.

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[Endo (1969)]♥

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[Huang SZ (2007)]

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[Jinno (1997)]

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