Talk about the definition of tax.

(1) Taxes are collected by government agencies without direct repayment. Simon, England? 6? 1 James and Christopher? 6? 1 noble's tax economics

(2) Taxation is the value created by government management functions in citizens' production and life, and it is also the necessary input and return for environmental protection of citizens' society. The definition of "big system theory of value" profoundly reveals the scientific essence of taxation, and it is the most perfect and scientific definition so far.

(3) The so-called taxation means that the state obtains things from residents without paying any remuneration. "Lenin

For taxpayers, paying taxes is not out of taxpayers' free will, but has a strong color of power coercion. Especially from the formal analysis, tax payment will directly reduce the disposable income of taxpayers, and the tax itself has no obvious direct compensation, which will easily cause taxpayers pain and potential resistance in utility, and then produce the will or impulse to reduce the tax burden.

(4) "Tax is the property that the state collects from the people to pay administrative expenses". Nana Ogawa Gotaro (Japan)

(5) In order to obtain the minimum total sacrifice, all taxes should be distributed in such a way that the marginal monetary utility of tax payment is equal to all taxpayers. 6? 1 Cecil? 6? 1 Pigou expounded the tax theory in the study of finance. He developed the theory of equal sacrifice into the theory of minimum sacrifice, and thought that the principle of minimum sacrifice was the highest principle of taxation.

(6) From an economic point of view, taxation is a compulsory, fixed and non-punitive fiscal revenue obtained by the state (government) relying on its political power. From the legal point of view, tax revenue is the fiscal revenue obtained by the state according to the tax elements and collection procedures clearly stipulated by law. From the constitutional point of view, tax revenue is the fiscal revenue collected from the people by the state based on the provisions of the constitution and in accordance with the provisions of laws that conform to the constitutional concept. The Practice of Tax Lawyers in Liu Jianwen

(7) Taxation is an important part of the public economy and the basic means for the government to raise fiscal revenue and allocate resources. By analyzing the public economy with the method of market, the tax is defined as the price of public goods, which is the tax price paid by residents to buy and consume public goods. Chen's history of land tax in China

Taxation is also a quiet and eternal phenomenon in the market. In practice, taxation, like death, is often listed as an unavoidable thing. Therefore, taxation has a universal connection with individuals, enterprises and the whole economy, with far-reaching influence. Taxes reduce the disposable income of private economic entities and change the relative prices of commodities, thus affecting economic growth.

(8) Taxation is a way for the state to obtain financial revenue from enterprises, institutions and individuals for realizing its functions, and it is also an important means for the state to carry out economic management. Collection of Zhang Zhongxiu's Tax Planning

(9) Taxation is a means for the state to participate in the distribution of national income and obtain fiscal revenue by virtue of political power. Wang Shuguang's tax laws.

State power is the basis of taxation. From the perspective of historical evolution, the forms of taxation include labor, physical objects and currency, among which labor is a special form of taxation, and physical objects and currency, especially currency, are the main forms of taxation. In slave society and feudal society, taxes are mainly in kind and forced labor; At the end of feudal society, especially in capitalist society, the form of taxation changed from material object to monetary form, and even all of them were collected in monetary form.

(10) Taxation refers to the mandatory, non-punitive and non-direct repayment of property or behavior collected from residents and non-residents by government specialized agencies in order to realize state functions, and is a form of fiscal revenue. A Case Study of Xu Mengzhou's Tax Law

The essential feature of taxation is the special distribution relationship formed by the state's compulsory participation in the distribution of social products for free by virtue of political rights.