先秦赋税伦理思想的本质内涵及其批判

究竟国家最高赋税权力应该由君主一个人独掌还是由全体公民共同执掌,这是赋税伦理研究必须直面的根本与核心问题。先秦赋税伦理思想的共同特征是：主张国家最高赋税权力应该全部由君主一个人独掌。其差别仅仅在于君主是应该遵循赋税道德独掌,实行王道赋税;还是应该不遵循赋税道德,不受任何约束地独掌赋税最高权力。先秦赋税伦理是一种极为片面...

On the Essence and Critique of the Taxation Ethics in Pre-Qin Dynasty

Whether the supreme taxation authority is to be placed in the hand of the monarch or to be vested with the collectivity of all citizens is a fundamental and core issue of the studies of taxation ethics.The common feature of the thoughts of taxation ethics in pre-Qin days was that the supreme taxation authority was to be vested with the monarch and the authority was without any bounds.The only difference was whether the monarch should practice monarchical taxation following the principle of taxation ethics,o...