| 税收国家及其法治构造 |
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| 引用本文： | 丛中笑. 税收国家及其法治构造[J]. 法学家, 2009, 0(5) |
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| 作者姓名： | 丛中笑 |
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| 作者单位： | 吉林大学法学院; |
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| 摘 要： | 现代国家源起于现代意义的税收,税所具有的公共对价性、非营利性与国家的民主法治性结合而成税收国家,税收国家必须反映公共目的及国家目的的两个面向。没有税收国家,就不可能有以经济自由为中心的实质法治国家;反之,税收国家须营造一个完善法治的构造。税收国家的法律主义、平等主义和人权主义原则起源于财政民主理念,以此为导引完善财政立宪制度、财政分权制度和相关程序制度,由此为税收国家权力运作设定一个起码的边界。
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| 关 键 词： | 税收国家 法治构造 税收国家界限 公共对价性 |
Tax State and Its Legal Construction |
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| CONG Zhongxiao Ph.D.,Associate Professor of Jilin University Law School. Tax State and Its Legal Construction[J]. Jurists Review, 2009, 0(5) |
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| Authors: | CONG Zhongxiao Ph.D. Associate Professor of Jilin University Law School |
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| Affiliation: | CONG Zhongxiao Ph.D.,Associate Professor of Jilin University Law School |
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| Abstract: | The origin of modern state is taxation.Tax state is a mixture of taxes in modern area which has the character of public price and non-profit-making,and democracy and rule-of-law of modern state.Tax state should be reflected in the aspects of public goal and national goal.If there is no tax state,the real state-ruled-of-law which takes economic liberty as its centre will be impossible.Tax state must build a structure which will complete the rule-of-law.Taking tax state's principle of legalism,egalitarian and... |
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| Keywords: | Tax State Rule-of-Law Construction Boundary of Tax State Public Price |
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