| 都铎王朝赋税的来源与用途 |
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| 引用本文： | 滕淑娜,吕洪涛.都铎王朝赋税的来源与用途[J].辽宁大学学报(哲学社会科学版),2011,39(3):52-55. |
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| 作者姓名： | 滕淑娜 吕洪涛 |
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| 作者单位： | 山东大学政治学与公共管理学院,山东,济南,250100 |
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| 摘 要： | 16世纪,都铎王朝正处于由封建社会向近代社会的转型时期。转型时期的都铎王朝在许多方面都具备了近代特征,就赋税而言,都铎时期议会逐渐掌握了税收大权（包括赋税的征收及使用）,由此,近代英国赋税来源于议会。在赋税的使用方面,随着战争费用的增加及政府日常开支的扩大,议会授权税由主要用于战争和防卫转向政府日常开支和社会福利支出。
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| 关 键 词： | 英国赋税制度 英国议会 都铎王朝 |
The Sources and Applications of Tax in Tudor Dynasty |
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| TENG Shu-na,LV Hong-tao.The Sources and Applications of Tax in Tudor Dynasty[J].Jounal of Liaoning University(Philosophy and Social Sciences Edition),2011,39(3):52-55. |
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| Authors: | TENG Shu-na LV Hong-tao |
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| Institution: | TENG Shu-na LV Hong-tao(School of Politics and Public Management,Shandong University,School of Politics and Law,Shandong University of Finance,Jinan 250010,China) |
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| Abstract: | In England,the right of levying and using tax was controlled by Parliament.That is,the sources of tax in England is from Parliament.The tax which Parliament granted was levied only when the state was in emergence which we usually means war.However,with the increasing expenditure of the government,the applications of the tax transformed from war to governmental expenditure and welfare. |
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| Keywords: | the tax system in England the Parliament of England Tudor Dynasty |
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