| 税收宪政的理论及其实践价值 |
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| 引用本文： | 杨基月,张晓君.税收宪政的理论及其实践价值[J].学术探索,2011(1):72-76. |
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| 作者姓名： | 杨基月 张晓君 |
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| 作者单位： | 1. 中国政法大学,国际法学院,北京,100029
2. 西南政法大学,国际法学院,重庆,400031 |
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| 摘 要： | 税收与宪政是紧密相连的，税收问题本身包含了许多宪政因素，纳税人权利的保障则是税收宪政制度的核心价值和追求。政治、经济和历史因素的有机作用决定了制度需求和供给，从而催生了当代西方的税收宪政。税收宪政的理论基础包括制度供给理论、政治契约理论、公共产品理论和公共选择理论，其实践价值体现在对税权的约束、税收民主构建、税收价格属性及税收监督机制等方面。
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| 关 键 词： | 税收宪政 制度 契约 税权 财政民主 |
The Theoretical and Practical Perspectives of the Revenue Constitutionalism |
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| YANG Ji-Yue,ZHANG Xiao-jun.The Theoretical and Practical Perspectives of the Revenue Constitutionalism[J].Academic Research,2011(1):72-76. |
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| Authors: | YANG Ji-Yue ZHANG Xiao-jun |
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| Institution: | YANG Ji-Yue1,ZHANG Xiao-jun2(1.School of International Law,China University of Political Science and Law,Beijing,100029,China,2.School of International Law,Southwest University of Political Science and Law,Chongqing,400031,China) |
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| Abstract: | Revenue and constitutionalism are closely interrelated.Revenue includes many constitutionalist elements and the guarantee of taxpayer's right is the core of revenue constitutionalism.The operational functions of politics,economy and history determine institutional demand and supply which has brought about the contemporary Western revenue constitutionalism.The theoretical foundations of revenue constitutionalism cover institution supply theory,political contract theory,public product theory and public select... |
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| Keywords: | revenue constitutionalism system contract tax right financial democracy |
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