User-Related Revenue and Its Compatibility with Legal Logic of TaX

组织这一研究项目是为了查明是否有任何可行的理由可以证实征收所谓的与用户有关的收入和税收负担;然后，在步骤S102，分析它们是否符合经典的法律的税收逻辑，根据支付能力原则，而使用者-有关的收入是根据购买能力原则征收的。我们发现，政府当局提出了一些理由，要求政府当局就其提供的货品及服务征收税项以外的费用及收费。政府的这些理由是，由于所谓的市场失灵而由政府提供的准公共物品和服务，原则上应该由市场提供;而政府通过税收，只负责提供所谓的真正的公共物品，如外交、警察等，准公共物品的提供成本应由使用者自己承担，经过三年的研究，认为在判断是否应该由收费而不是税收来承担费用时，应该从使用者的医疗权、教育权、社会保障权、住房权等方面来审视物品和服务的具体法律的性质。由于与用户相关的收入被认为占据了公共收入的相当大的一部分，加上更累退的税收负担结构，这是一个面向21 ^世纪的关键法律的和政治问题<st>。

This research project has been organized to find out whether any feasible reasons may be confirmed as to imposing so-called user-related revenue together with tax burden ; then, to analyze whether they are compatible with the classical legal logic of tax according to the ability to pay principle while the user-related revenue is imposed by the ability to buy principle.It was found that some reasons are given for imposing fees and charges other than tax for goods and services provided by the government. These reasons are such that goods and services categorized as quasi-public goods that are being provided by the government because of the so-called market failure are to be provided in the market as a principle ; while the government is, by tax revenue, only and solely responsible for providing the so-called genuine public goods such as diplomacy, police etc., the cost of providing the quasi-public goods should be financed by the users themselves.After three years' researches, it was concluded that specific legal nature of goods and services should be scrutinized in the light of the users' right to medicine, education, social security, housing etc. in judging whether the expense should be financed by fees and charges not by tax revenue. Since user-related revenue are seen to occupy the substantial portion of public revenue together with more regressive structure of tax burden, this is a critical legal and political issue towards 2l^<st> century.