taxing power

The taxing power is the union of the tax legislative, the tax enforcement and the tax jurisdiction.

税权是税收立法权、税收执法权和税收司法权的集合。

This is to emphasis that Member States keep the major part of taxing power.

这是为了突出欧盟税法领域中，成员国享有绝大部分权力。

Changes in the vertical division of taxing power are constantly to meet the needs of economic and social process.

当然，税权的纵向划分并非一成不变，税权纵向划分变迁的过程就是税权纵向划分不断调整以适应经济社会发展要求的过程。

In the domain of taxing power, the tax legislative is the core, it is the premise and foundation which the tax enforcement and the tax jurisdiction exist and are exercised effectively;

在税权领域中，税收立法权处于核心地位，是税收执法权、司法权存在和有效行使的前提与基础；

From politics perspective, based on the guarantee of local taxpayers' basic rights, local taxing power should be limited under the control of local taxpayers.

从政治学视角，税权纵向划分存在的基础是地方纳税人基本权利的保障。

Taxing power is an important component of state authority, including the right of tax legislation, tax jurisdiction, tax revenue attribution.

税权是国家权力的重要组成部分，它包括税收立法权、税收司法权、税收征管权和税收收入归属权。

General obligation bond a municipal bond backed by the credit and "taxing power" of the issuing jurisdiction, rather than the revenue from a given project.

一般义务债券获得发行政府信贷及“征税权力”担保，而不是一个项目的收入的市政债券。

Meanwhile, changes in the vertical division of taxing power have their own particular path, and path-dependent evolution reflects the characteristics.

同时，税权纵向划分变迁的过程也有自己特定的路径，并且变迁过程体现出了路径依赖的特征。

The taxing power has been used frequently these years, but it can be understood from different angles.

税权是近年来财税学界使用非常频繁的一个概念，可以从多个角度做不同理解。

The Paradox of China's Division of Taxing Power and Its Institutional Explanation

中国税权划分悖论及其制度解析