| 论中西方税收宪政法律文化 |
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| 引用本文： | 陈军芬.论中西方税收宪政法律文化[J].怀化学院学报,2009,28(1). |
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| 作者姓名： | 陈军芬 |
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| 作者单位： | 湖南财经高等专科学校,湖南,长沙,410205 |
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| 摘 要： | 税收宪政文化是税收宪政形成与发展的前提。税收契约文化奠定了西方宪政理论基础,而我国因"人治"的法律观和"国本位"及所有制观念对税收宪政构成了两大束缚,税收宪政理论的发展受到了很大的限制。以税收宪政法律文化为切入点予以中西方比较考察,试图得到一些有关税收宪政建设的有益启示。
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| 关 键 词： | 税收宪政文化 法律文化 启示 |
Comparative Analysis on Legal Culture of Tax Constitutionalization at Home and Abroad |
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| CHEN Jun-fen.Comparative Analysis on Legal Culture of Tax Constitutionalization at Home and Abroad[J].Journal of Huaihua University,2009,28(1). |
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| Authors: | CHEN Jun-fen |
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| Institution: | The Law and Public Management Department;Hunan Financial and Economic College;Changsha;Hunan 410205 |
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| Abstract: | The culture of tax contract established the foundation of western constitutional government.Meanwhile,the development of the theory of tax constitutionalism has largely circumscribed because of the conflicts between traditional culture and constitutional culture in our country.This thesis starts with legal culture of tax constitutionalism at home and abroad with the aim to find out some enlightenment of tax constitutionalism. |
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| Keywords: | tax constitutionalism culture legal culture revelation |
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