ON THE ORIGIN & EVOLUTION OF TAX CONTRACTS: TYPES, FUNCTIONS AND IMPLEMENTATION MECHANISMS

Abstract

In terms of social contract theory, tax is essentially one type of contractual
relationship. This paper focuses on the origin and evolution of tax contract,
taking its connotation and essence as a breakthrough point. Through scientific
classification of tax contracts into statutory tax contracts and transactional
ones, and intensive study into the functions and implementation mechanisms
of both, this paper aims to explore theoretical values of tax contracts and
establish the theoretical basis for tax contracts optimisation.