论“税”概念的渊源及其于法学语境下的建构

• 作 者: 叶姗
• 机 构: 华南师范大学法学院 讲师中国人民大学法学院经济法学专业博士生
• 出 处: 法学家
• 发表日期: 2008年02期
• 关键词: "税"概念理 论与制度渊源 法学语境合 合法性危机

法学语境下的“税”概念是各种理论与制度渊源的纵横交织。我国封建税法史上“税”名目的嬗变,折射出萌芽状态的“税”概念。西方国家近现代宪政精神与民主法治理念的勃兴,使得曾为天赋强权的“税”出现合法性危机。理论上时“税”概念的合宪性释解,对晚了几个世纪才出现类似危机的东方中国的“税”概念的正当性论证甚有裨益。经济学关于“税”概念的认识,对法学语境下的“税”概念发生深刻影响。只有坚守法学理论的研究立场,有选择地扬弃“税”概念的理论与制度渊源,方能建构法学语境下的“税”概念。

The concept of “tax” under the legal context is the intertwining of the origin of various theories and systems. The history of the “tax” in the history of feudal tax law in our country reflects the concept of “tax” in the budding state. The rise of the modern constitutionalism and the concept of democracy and the rule of law in western countries have led to the crisis of legitimacy that once served as a “power tax” for talent power. In theory, the constitutional interpretation of the notion of “tax” is of great benefit to the legitimacy of the “tax” concept of the East China that emerged similar to the crisis in the late centuries. The understanding of the concept of “tax” in economics has a profound impact on the “tax” concept under the legal context. Only by sticking to the research standpoint of jurisprudential theory and selectively discarding the origin of the theory and system of the concept of “tax” can we construct the concept of “tax” under the legal context.