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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。
Taking taxation as an entry point for the relationship between property rights and constitutionalism, this paper puts forward the question of the legitimacy of taxation through the exposition of property rights before constitutionalism. The current financial crisis has led to increased reliance on privately-sourced taxes, thereby highlighting the crisis of tax legitimacy. The solution to this crisis is to continue along the line of thinking of the incorporation of property rights and to establish a constitutional tax model of “statutory revenue.”