摘要
现代国家源起于现代意义的税收,税所具有的"公共对价性"、"非营利性"与国家的"民主法治性"结合而成税收国家,税收国家必须反映"公共目的"及"国家目的"的两个面向。没有税收国家,就不可能有以经济自由为中心的实质法治国家;反之,税收国家须营造一个完善法治的构造。税收国家的法律主义、平等主义和人权主义原则起源于财政民主理念,以此为导引完善财政立宪制度、财政分权制度和相关程序制度,由此为税收国家权力运作设定一个起码的边界。
The origin of modern state is taxation.Tax state is a mixture of taxes in modern area which has the character of 'public price' and 'non-profit-making',and democracy and rule-of-law of modern state.Tax state should be reflected in the aspects of 'public goal' and 'national goal'.If there is no tax state,the real state-ruled-of-law which takes economic liberty as its centre will be impossible.Tax state must build a structure which will complete the rule-of-law.Taking tax state's principle of legalism,egalitarian and human rights which stem from democracy of finance as a derivation,we should perfect the system of fiscal constitutionality,fiscal decentralization of authority and correlative procedures and set a basic boundary for the operation of tax state.
出处
《法学家》
CSSCI
北大核心
2009年第5期90-99,共10页
The Jurist
关键词
税收国家
法治构造
税收国家界限
公共对价性
Tax State
Rule-of-Law Construction
Boundary of Tax State
Public Price
