术语“课税权”的详细信息

英译术语:

taxing power

汉语语境:

基于美国分析法学家W。N。霍菲尔德的权利分析理论，税法权利不仅是税法规范的价值核心，而且理应成为实证税法学研究的真正起点。税法权利的逻辑结构纵横交错，在横向的维度上，税法权利包括课税权和纳税人权利；在纵向的坐标上，税法权利既有原权利，也有救济权。课税权包含数项具体权能。

英语语境:

On the basis of the analysis-of-rights theory of Hohfeld, an American expert on analytical jurisprudence, rights on taxation law not only are the core value of taxation norm, but also should become true starting point of the empirical study of taxation law. Logical structure of taxation law is crisscrossed. Rights on taxation law include taxing power and rights of taxpayers horizontally and comprise original rights and rights of relief vertically. Taxing power includes quite a few concrete rights.