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法的价值是指在人与法的关系中法对人所具有的积极意义。私权保护下的税法改革的法律价值体现在对纳税人的平等、维护纳税人的安全,赋予纳税人自由权,维护良好的税收秩序,最终产生良好的税收效率上。
The value of law refers to the positive significance that law has to man in the relationship between man and law. The legal value of the reform of tax law under the protection of private rights is reflected in the equality of taxpayers, the safety of taxpayers, the freedom of taxpayers, the maintenance of a good tax order, and finally the production of good tax efficiency.