摘要
本文从法学范畴上对税收的概念进行解释,分析了税收和宪政的关系,并对我国宪法在纳税人权利保护上的缺失进行了探讨,提出了完善宪法,加强税收立宪的意见。
The article explained the concept of taxation from the category of law,analysed the relation of taxation and constitutional government,and discussed being short of the defendant of taxpayer＇s rights in the Constitution,raised the opinion to perfect the Constitution,and strengthen the legislation of taxation.
出处
《特区经济》
北大核心
2010年第6期220-222,共3页
Special Zone Economy
关键词
税收
宪法
纳税人权利
征税权
taxation
the Constitution
the rights of taxpayer
the right to levy taxes
