摘要
现代社会,税收已是各个国家取得财政收入的主要来源。作为国家以公权力形式介入私人财产权的税收何以得到普遍的采用并得到纳税人的配合,这就涉及到税收的正当性问题。通过从权利的成本、社会契约论的角度对税收进行理论上的阐释,并且从税收是宪政制度形成和发展的关键动因以及与公共财政的相互依赖角度对此加以分析,从而论证了现代意义上的税收实为实现国富民强所必需。
In modern society, taxation is the main source of state revenue. As a way of public power intervening private property fight, taxation is widely used and being abided by taxpayers, which comes down to the issue of propriety of taxation. The thesis explains this theoretically from the view of cost of rights and theory of society contact, and demonstratcs that taxation is the vital impetus to the formation and development of constitutionalism and taxation and public finance axe depending on each other. In a word, taxation in the modem meaning is indispensable to make an abundant country.
出处
《晓庄学院社会科学学报》
CSSCI
北大核心
2009年第4期67-70,共4页
Journal of Social Science of Hunan Normal University
关键词
权利的成本
社会契约论
宪政
公共财政
cost of rights
theory of society contact
constitutionalism
public finance
