摘要
以赋税问题作为看待财产权与宪政制度之关系的一个切入点 ,通过对财产权在宪政之先的论述 ,提出赋税的合法性问题。当前的财政危机导致对源自民间的赋税的依赖性增强 ,从而凸现出赋税合法性的危机。解决这一危机的方向是继续沿着财产权入宪的思路 ,确立“税收法定”的宪政主义的赋税模式。
The paper, taking the issue of taxation as a cut-in point to understand the relationship between the property right and constitutionalism, doubts the legitimacy of the tax through the argument that property right exists prior to the constitutionalism. The current financial crisis strengths the reliance to the taxes levied from the civil society, which projects the crisis of the legitimacy of taxation. The way to solve the crisis is to establish a constitutional taxation mode that taxes be decided legally.
出处
《法学研究》
CSSCI
北大核心
2004年第5期14-24,共11页
Chinese Journal of Law
关键词
宪政主义
税收法定
直接税
财产权
constitutionalism, prior restriction, taxes be decided legally, direct tax
