The Difference Between Taxation and Administrative Fees From the Perspective of Administrative Law



What is tax? What is administrative fee? It is the first question to be proposed in the study on administrative fee. Connotations and denotations of administrative fee could be only determined based on the comparison of administrative fee and tax. The prime difference between tax and fee could be seen from the following three points. First of all, the purpose of collection is different. The purpose or attached purpose for the government to collect tax is to increase fiscal revenues, and offer general and ordinary government services to the public. While the purpose to collect fee is to make up the cost spent in specific services for sake of individuals. Secondly, tax refers to public debts without reciprocal payment, while fee refers to reciprocal payment of specific public services. Thirdly, tax compliant with “capability payment principle” determines tax rate according to “taxation on capability principle” in measuring taxation liability. While by contrast, fee compliant with “user payment principle” or “beneficiary payment principle” determines rate according to “cost or fee compensation principle” or “fee coverage principle” in measuring payment liability.


Tax administrative fee; Cost compensation; User payment principle

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