| 税收与宪政——中世纪英国、法国征税权比较研究 |
| |
| 引用本文： | 聂振华.税收与宪政——中世纪英国、法国征税权比较研究[J].西南政法大学学报,2002,4(6):95-102. |
| |
| 作者姓名： | 聂振华 |
| |
| 作者单位： | 西南政法大学,重庆,400031 |
| |
| 摘 要： | 议会对税收的不同态度导致了英国、法国自中世纪后期走上了各自不同的道路。本文以征税权为切入点对此过程予以考察,试图得到一些有关税收与宪政的有益启示。
|
| 关 键 词： | 国王 议会 税收 宪政 征税权 |
| 文章编号： | 1001-2397(2002)06-0095-08 |
| 修稿时间： | 2002年10月12 |
Taxation and Constitution--Comparative Study Between English Taxation Right and French Taxation Right in Middle Ages |
| |
| NIE Zhen-Hua.Taxation and Constitution--Comparative Study Between English Taxation Right and French Taxation Right in Middle Ages[J].Journal of Swupl,2002,4(6):95-102. |
| |
| Authors: | NIE Zhen-Hua |
| |
| Abstract: | The different attitudes to taxation by the parliaments resulted in the fact that the two countries have gone on different ways in this aspect since late Middle Ages.This thesis stands with the taxation right with the aim to bright out some enlightenment on taxation and constitution |
| |
| Keywords: | king parliament taxation constitution taxation right |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
