摘要
政府征税权具有鲜明的扩张本质,但其过度的扩张又会从根本上导致政府自身公信力下降,造成严重的政府信用危机。政府征税权的内在约束来自税收的有限性,而税收的有限性根源于政府职能有限性和纳税人纳税能力有限性;政府征税权的外在约束主要依靠国家税收宪政法律制度,税收法定主义原则是实现政府征税权与私人财产权的协调与平衡发展目标的根本手段。
Taxation＇s power of the government has distinct essence of expansion, but the excessive expansion may fundamental cause decreased governmental credibility, resulting in severe government credit crisis. The inherent constraints are from tax limited, while tax limited is rooted in the limited function of government and taxpayer capacity limited. The external constraints mainly rely on the state＇s tax law system, and tax legal principle is the fundamental device to achieve the coordination and the balance of the development goals between the taxation＇s power of the government and the fight of private property.
出处
《湖南科技大学学报（社会科学版）》
CSSCI
北大核心
2012年第6期62-65,共4页
Journal of Hunan University of Science and Technology(Social Science Edition)
关键词
政府征税权
私人财产权
财政扩张性
税收有限性
taxation＇s power of the government
personal property rights
financial expanding
tax revenue finiteness
