摘要
中古晚期以来 ,英国税制演变经历了三个阶段 ,即“国王靠自己收入生活”阶段、国王与议会争夺税收控制权的阶段、近代国家税制形成阶段。每个阶段都呈现出不同的特点。这一演变反映了英国向近代社会转型的历史进程 ,对民族国家的形成和发展影响深远。
Since later mediaeval times,the England tax system went through three stages,namely,the stage of the King living on itself,the stage of the King and the parliament struggling to the control power of revenue and the stage of modern government tax system coming into being.Every stage showed itself different characteristic.The evolution reflected the historical course of the England transition to the modern society.It bring far-reaching influence to the formation and development of nation-state.
出处
《北方论丛》
2004年第3期75-78,共4页
The Northern Forum
关键词
中古晚期
英国
税制
社会转型
the Later Mediaeval Times
England
tax system
social transition
