西夏王朝捐税制探析

本文认为，西夏王朝兴衰的捐税轨迹告诫后世，其捐税制的专制性是不容置疑的。在这种极端不公正、非人道、不自由的专制捐税制下，横征暴敛就是其专制本性的必然逻辑，背离捐税终极目的就成为一切专制捐税制与生俱来的宿命。因此，最终一定会窒息整个社会发展与繁荣的内在动力。直至老的皇权专制及其专制捐税制结束，新一轮的皇权更迭开始。

On the system of tax and levy in Xixia dynasty

The essay studies the system of tax and levy in Xixia dynasty and finds out that the nature of autocracy of the system.In this kind of unfair,inhuman,un-free system,there were extort excessive taxies and levies.The system hindered the development and prosperity of the society and led to the end of the old imperial power and the beginning of the new power.