论英国资产阶级革命时期的税收变革

The Evolution of Taxation in the English Capitalistic Revolution Period

资产阶级革命时期是英国近代税收国家形成过程中的重要阶段。国王的税收政策是革命的诱因之一,革命也给英国提供了改革税制的契机。革命时期引进新的税种、革新税收机制的意义重大,但税收的现代化和英国宪政改革并没有完成。共和国时期克伦威尔实行独裁统治,供养常备军,进行连年战争,每年征收的税量空前巨大,给人民增加了沉重的负担。

English capitalistic revolution period was an important process in the information of early modern country.One reason of the revolution was king s policy,and the revolution also gave England a chance to change the tax system.In the revolution period,Long Parliament imposed new taxes,notably the assessment and the excise,that had a big significance.But modern tax system and England Constitutionalism revolution hadn t finished.Cromwell s government was a tyranny government.For keeping the armies and long time...