征税设计是宪政建设的核心——以《联邦党人文集》为例的解说

Arrangement of Levy as the Key of Constitution:The Interpretation of Federalist Papers

宪政建设是我国社会当下普遍关注的问题,知识精英对此展开了广泛而热烈的讨论。《联邦党人文集》作为世界范围内经典的学术著作,其对宪政理论的贡献构成了该文集的主要内容,值得后来者潜心研究。目前对该文集的研读,虽取得了诸多成果,但从征税问题的重要性,征税权内涵与意义,以及征税权行使等结点,系统予以解读的研究成果显得单薄。因此,我们有必要深入下去,以阐发宪政建设的核心所在。

As a common concern in our society,constitutional construction has been discussed hotly and extensively by the intellectual elites.The main content of ＂Federalist Papers＂,a classic academic works,contributes a lot to the constitutional theory.In spite of many achievements,the study about the anthology needs to be strengthened in the aspects as the importance of taxation issues,the meaning and significance of the right to tax,and taxing right to exercise.So it＇s necessary for the study to go further so as to elucidate the core of constitutional construction.