14世纪英格兰的税收原则与议会政治

Doctrines of Taxation and Parliamentarism in the Fourteenth Century England

14世纪英格兰王国的财政从封建性收入向税收型收入扩展,议会制度逐渐形成。在国王召集的议会中,平民代表对征税的话语权愈发凸显。百年战争爆发后财政压力剧增,下院以税收为筹码与国王博弈,1340年法令正式确立了“议会的共同同意”是征税的首要前提。此后,下院频繁运用同意原则限制过度征税,但战争的紧急必要性又促使下院为了王国命运提供财政支持。英法休战后国王试图扩展必要性原则,将和平时期国王和王室家庭的生活支出纳入税收的正当用途。下院则多次运用同意权重申必要性原则和共同利益原则,限制税收用途。14世纪下院与国王的长期税收博弈推动了议会政治的发展。

In the fourteenth century,the finance of the kingdom of England expanded from feudal revenues to tax revenues and the Parliamentary monarchy gradually took shape.In the Parliament convoked by the King,the representatives of commoners increasingly wielded influence over taxation.After the outbreak of the Hundred Years’War,the financial pressure surged and the House of Commons used taxation as a bargaining chip to negotiate with the King.A statute enacted in 1340 officially established“the common consent of Parliament”as the primary prerequisite for taxation.Thereafter,the Commons frequently invoked the doctrine of consent to limit excessive taxation,but the urgent necessity of war prompted the Commons to provide financial support for the fate of the kingdom.After the truce between England and France,the King sought to extend the doctrine of necessity to encompass the living expenses of himself and the royal families as legitimate use of taxation during peacetime.The Commons,in turn,repeatedly invoked doctrine of necessity and doctrine of common interest to limit the use of tax revenues.The long-term tax game between the House of Commons and the King throughout the fourteenth century promoted the development of parliamentarism.