英国教会:从双重纳税义务走向单一纳税义务

English Church: From Dual Taxation to Single Taxation

中世纪教会的税收制度在本质上是一种权力关系 ,几乎每一种税收都与某种权力的行使有直接的联系。中世纪的英国教会处于教皇权与王权二元权力体系的统治之下 ,向两个权力主体履行纳税义务。 16世纪宗教改革引发了教会权力的大规模转移 ,英国教会转而处于“至尊王权”的一元权力体系统治之下 ,教职界也由此前承担的双重纳税义务走向单一纳税义务。在这场教会财富的重新分配中 ,教职界的纳税负担不仅没有减轻 ,反而成倍增长 ,国王政府也以法律形式将教职界税收固定化 ,使之成为政府的一项重要财政资源。

The taxation system of the church during the middle ages was in fact a power relationship and almost every tax was related to the exercise of a particular power. The English church in the middle ages was under the rule of dual power systems of papacy and monarchical power and had the obligation to pay tax to the subjects of both powers. With the large scale transfer of church power as a result of religious reform, the English church was placed under the monistic monarchical power and the obligation of clerical circles also moved from double taxation to single taxation. However, in the course of redistribution of church wealth, the tax burden of the clergy was not reduced, on the contrary, it was doubled. The royal government institutionalized the clerical taxation with the law and made it an important source of revenue for the government.