税收宪政法律文化的中外比较

China and Foreign Comparative on Legal Culture of Tax Revenue Constitutionalism

税收宪政是经济体制与政治体制在市场经济条件下的结合,是税收领域中的宪政安排,是纳税人税权与国家税权运行与平衡的准则。税收契约文化奠定了西方宪政理论基础,我国由于传统文化与宪政文化相冲突,税收宪政理论的发展受到了很大的限制。本文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。

Tax revenue constitutionalism is the combination of economic system and political system in the condition of market economy, the constitutional arrangement in the tax field, and the criterion of balancing taxpayers＇ tax right and national tax power. The culture of tax contract established the foundation of western constitutional govermnent. Meanwhile, the development of the theory of tax revenue constitutionalism has largely circumscribed because of the conflicts between traditional culture and constitutional culture in our country. This thesis stands with legal culture of tax constitutionalism at home and abroad with the aim to get some enlightenment on tax revenue constitutionalism.