ABSTRACT

This chapter illustrates how to resolve distribution risks and crises by effectively regulating taxation under the framework of “binary structure” and taking the taxation regulation in the economic law field. As an indispensable department in the legal system of a state, economic law should gain effective development for the overall construction of rule of law and for the response to distribution problems and crises. Crisis response is closely connected with the effective development of economic law. On the one hand, the crisis provides a vital opportunity for the effective development of economic law, while on the other hand, effective development of economic law provides significant legal protection for the effective development of the economy and society, contributing to the prevention and resolution of crises including distribution crisis. Meanwhile, the deepening of economic law theory research would further facilitate the effective development of economic law, raise level of economic rule of law, and help to better prevent and resolve economic crises.