财税法学方法论刍议

The Methodology of Fiscal Law and Tax Law

近年来,财税法学在中国取得了飞速发展,其学科地位逐渐获得广大学术界的认同,并且同相邻学科进行了很好的沟通和交流。但是在取得蓬勃发展的同时还存在着不少发展的限制,比如财税法学方法论问题。一方面,传统的法条主义研究方式虽受到了严峻挑战,但近年来法条主义又开拓出新的天地;另一方面,新兴的法学研究方式如法经济学、法社会学方式还没有成熟起来。在这种情况下,财税法学人该如何在方法论上走出一条自己的研究之路值得我们深思。

Fiscal Law and Tax Law have developed rapidly especially in recent years. It＇s position as a science has earned the admission in academic world and it has a very good communication with it＇ s near science. But it also has some restrictions to limit it＇ s further development, for instance, the methodology of Fiscal Law and Tax Law. For one thing, the historical Jurisprudence received serious challenge, but Jurisprudence has developed some new areas in recent years. For another, new legal research methods, such as Law and Economics and Law and Sociology haven＇ t become matured. So how should Fiscal Law and Tax Law scholars develop their own research methods deserve our deep thoughts.