| 税收与宪政的关系 |
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| 引用本文： | 易谨.税收与宪政的关系[J].湖南科技学院学报,2009,30(5). |
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| 作者姓名： | 易谨 |
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| 作者单位： | 长沙民政职业技术学院,湖南,长沙,410004 |
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| 摘 要： | 在宪法层面,税收是一个关于国家和人民之间在财产权利方面的问题.国家直接从公民私有财产中抽取一部分作为国家财政的税收具有强制性,不得不加以宪法约束,近代资产阶级的宪政实践也是直接从税收立宪开始的.税收是宪政的经济动因,税收奠定了宪政的物质基础,而宪法为税收提供了合法依据,税收立法必须以宪法为指导,遵循宪法的人民主权精神.
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| 关 键 词： | 税收 宪法 宪政 |
The Relation between Tax and Constitutionalism |
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| YI Jin.The Relation between Tax and Constitutionalism[J].Journal of Hunan University of Science and Engineering,2009,30(5). |
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| Authors: | YI Jin |
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| Institution: | Changsha Social Work College;Changsha Hunan 410004;China |
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| Abstract: | The tax concerns on the property of people and country from constitutional aspect.The tax,which is enforceability,has to be stipulated by constitution.The bourgeois constitutional practice in modern times also began directly from Constitutional tax.The author of this thesis considers tax as the economic motivation and as an economic foundation of constitutionalism.On the other hand,constitution provides a legal basis for tax.Tax legislation should be guided by constitution and should follow the spirit of pe... |
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| Keywords: | tax constitution constitutionalism |
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