英国议会政治的形成谱系——一个税制博弈的视角

THE FORMATION OF BRITISH PARLIAMENTARY POLITICS——A perspective of tax game

税收制度是理解近代民主政治的重要线索,在人类近现代政治文明发展史上,法律对政府行为的约束,最早便经由控制收入来实现。作为近代法治民主的发源地和发祥地,英国新兴的城市资产阶级不断冲击王权的一大要旨即围绕税收进行协商、斗争,最终实现双方和平共处、彼此妥协。而税收法定原则,在英伦数百年新旧势力的冲突与博弈中不断丰富、发展,今日成为人类的通识。《大宪章》签订后的400年内,通过诸多法律实践逐渐推动王权与民权的博弈与发展,形成了王权与民权共存共生的微妙格局。降低政治斗争的风险,通过妥协与让步达致各方权利的相对合理与平衡,从而保存本民族古老的礼乐文化,是英伦政治推动现代社会发展中体现出的重要价值。

Tax system is an important clue to understand the modern democratic politics. In the history of the development of modern political civilization, the act of government was first controlled by tax control. As the birthplace of modern democracy and the rule of law, an emerging urban bourgeoisie in the UK constantly impacted the kingship with tax consultations, struggle and ultimately achieved peaceful coexistence and compromise, whereas in the conflict between the old and the new forces in England for hundreds of years, the legal principle of tax revenue has been enriched and developed and has become the common knowledge of people. Within four hundred years after ＂ Great Charter＂ was signed, it had gradually promoted the game and development of kingship and civil rights through many legal practices, as a result, the game they played resulted in a subtle pattern of coexistence and symbiosis. To reduce the risk of political struggle, reach a relatively reasonable balance, thus preserving the ancient ritual culture of the nation, all these are important social value modern British politics has brought to modern society.