论中西方税收宪政法律文化

Comparative Analysis on Legal Culture of Tax Constitutionalization at Home and Abroad

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。

The culture of tax contract established the foundation of western constitutional government, Meanwhile, the development of i 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 hume and abroad with thee aim to find out some enlightenment tax constitufionalism.