On Human Rights Ideas Relating to Personal Income Tax Credits:A Post-Amendment Perspective

The third amendment of the Personal Income Tax Act is only a sign that indicates the initiation of a reform of the personal income tax,or even the whole tax institution.An ideal tax institution will be based on the notions of protection of human rights.The mode,method and criteria of tax credits are connected with the burden of tax and thus are deemed important elements of personal income tax, which are also related to lots of problems related to human rights.A tax payer's right of property requires that necessary cost should be included in the tax credits,while his/her right to existence requires living expenses be included in the credits.In accordance with right of equity,no discrimination should exist in all of the different kinds of tax credits.