摘要
本文结合时代背景,对西方财政立宪主义的理论、政策主张及其在美国的实践进行了总结和阐发。在此基础上,提出该理论对我国财政实践的有益启示。
Combining the era backgrounds,the paper concludes and expounds on the theory of western fiscal constitutionalism,policy suggestions and its practice in America.Based on the above,it points out the beneficial enlightenments of this theory to fiscal practice in China.
出处
《财经研究》
CSSCI
北大核心
2003年第7期28-33,共6页
Journal of Finance and Economics
关键词
财政立宪主义
现代税收
征税权
fiscal constitutionalism
modern taxation
power to tax
