按照从现代国家课税权的合法性危机到重释国家课税权之合法性的朴素逻辑,综合了哲学、政治学、历史学、法理学等多学科知识,在主张既有的经济学和宪政解释理论失败的同时提出了“国家—市民社会”的解释进路和理论框架。 According to the simple logic of legitimacy of taxation right in modern countries and reinterpretation of the legitimacy of state taxation power, the author combines multidisciplinary knowledge of philosophy, politics, history and jurisprudence, At the same time, the theory of constitutional explanation failed and put forward the explanation path and theoretical framework of “state-citizen society”.