| 税收之宪政语境 |
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| 引用本文： | 刘丽. 税收之宪政语境[J]. 甘肃政法学院学报, 2006, 0(1): 74-78 |
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| 作者姓名： | 刘丽 |
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| 作者单位： | 湘潭大学,法学院,湖南,湘潭,411105 |
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| 基金项目： | 2005年湖南省教育厅资助科研项目《宪政视野下的税务行政法治研究》阶段性研究成果。 |
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| 摘 要： | 税收作为国家存在及其运行的主要物质基础,在国家财政收入中所占的比重之大,使我们在面对税收之相关问题时,不得不将之置之于宪政的语境中才能更好地理解与解读。宪政语境中税收概念的厘清和界定,为更好地探讨税收国家中依法治税、完善民主机制等问题提供了基本前提和理论基础。
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| 关 键 词： | 税收 法治 宪政 |
Constitutional Context of Taxation |
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| LIU Li. Constitutional Context of Taxation[J]. Journal of Gansu Political Science and Law Institute, 2006, 0(1): 74-78 |
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| Authors: | LIU Li |
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| Abstract: | Taxation as the main material foundation of the state existence and operation occupies so much proportion in the state public finance that when facing the problems related taxation we have to put it in the context of constitutionalism so as to read and understand it thoroughly.Definition of the taxation in the context of constitutionalism will provide the theories foundation for ruling taxation by the law and perfecting democracy mechanism in the taxation state. |
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| Keywords: | taxation rule of law constitutional government |
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