| 论公民公法上金钱给付义务 |
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| 引用本文： | 高军,杜学文.论公民公法上金钱给付义务[J].辽宁师范大学学报(社会科学版),2009,32(4):20-25. |
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| 作者姓名： | 高军 杜学文 |
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| 作者单位： | 1. 江苏技术师范学院,人文学院,江苏,常州,213001
2. 山西省委党校,法学部,山西,太原,030006 |
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| 摘 要： | 在现代法治社会，财产权作为基本人权受到国际人权公约及各国宪法的明文保障。国家对公民课以金钱给付义务，本质上是对公民财产权的一种侵犯，必须进行正当性论证并遵守相应的课征原则。在我国，政府对公民课以金钱给付义务尚未实现法治化，应当从“正义国家”公民宪法财产权保护的角度予以规范。
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| 关 键 词： | 金钱给付义务 税收 公课 罚款 |
On The Citizens' Duty on Money-Paying by Public Law |
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| GAO Jun,DU Xue-wen.On The Citizens' Duty on Money-Paying by Public Law[J].Journal of Liaoning Normal University(Social Science Edition),2009,32(4):20-25. |
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| Authors: | GAO Jun DU Xue-wen |
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| Institution: | 1.College of Humanities;Jiangsu Technical Normal University;Changzhou 213001;China;2.Shanxi Provincial Committee Party School;Taiyuan 030006;China |
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| Abstract: | In the modern society under the rule of law,the property rights are the fundamental human rights which is safeguarded by the international conventions of human rights and the constitutions of various countries.That the country levies duty on money-paying to the citizen class is essentially one kind of infringement to the citizen's property rights,so its validity must be proved and corresponding principles of collection must be observed.In our country,the legalization as government levying the duty on money-... |
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| Keywords: | duty on money-paying tax public collection fine |
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