| 中古晚期英国税制的演变 |
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| 引用本文： | 李新宽.中古晚期英国税制的演变[J].北方论丛,2004(3):75-78. |
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| 作者姓名： | 李新宽 |
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| 作者单位： | 东北师范大学,世界中古文明研究所,吉林,长春,130024 |
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| 摘 要： | 中古晚期以来,英国税制演变经历了三个阶段,即"国王靠自己收入生活"阶段、国王与议会争夺税收控制权的阶段、近代国家税制形成阶段.每个阶段都呈现出不同的特点.这一演变反映了英国向近代社会转型的历史进程,对民族国家的形成和发展影响深远.
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| 关 键 词： | 中古晚期 英国 税制 社会转型 |
| 文章编号： | 1000-3541(2004)03-0075-04 |
| 修稿时间： | 2004年3月10日 |
The Evolution of England Tax System in the Later Mediaeval Times |
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| LI Xin-kuan.The Evolution of England Tax System in the Later Mediaeval Times[J].The Northern Forum,2004(3):75-78. |
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| Authors: | LI Xin-kuan |
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| Abstract: | Since later mediaeval times,the England tax system went through three stages,namely,the stage of the King living on itself,the stage of the King and the parliament struggling to the control power of revenue and the stage of modern government tax system coming into being.Every stage showed itself different characteristic.The evolution reflected the historical course of the England transition to the modern society.It bring far-reaching influence to the formation and development of nation-state. |
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| Keywords: | the Later Mediaeval Times England tax system social transition |
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