目次一、现代国家税收与宪法关系一般分析二、税法宪政分析的理论基础三、宪政与税法的历史互动四、宪法视阈中若干税收理念五、结语税收与国家密不可分。从静态意义上看,税收是国家存在的物质基础,通过观察执政者与人民在税收关系中的地位,可以感知国家政治领域里的革命。从动态意义上看,税收是一个社会资财在私权和公权领域之间的转化过程。税收与国家始终相伴,但税法并没有随税收与国家的出现而早早地成为一个法律部门,究其原因,主要是由于税法作为公私权力交融的法律部门,只能建立在私权与公权平等存在的法治国家基础之上,而这一基础是宪政运动之前的任何历史类型的政治国家都不具备的。只有在宪政革命开启了主权在民、 First, the modern state taxation and the general analysis of the relationship between the two constitutional theory of tax law, constitutional theory of three, the historical interaction of constitutionalism and tax law, four, the tax view of the Constitution a number of five, concluding remarks tax and the country are inseparable. From a static point of view, taxation is the material basis for the existence of the state. By observing the position of the ruler and the people in the tax relations, the revolution in the political field of the country can be perceived. From a dynamic perspective, taxation is the transformation of social capital between the private and public sectors. Taxation always follows the state, but the tax law does not become a legal department early in the process of taxation and state emergence. The reason is that the tax law, as a legal department that integrates public and private rights, can only be established on the basis of equality between private and public rights The existence of the rule of law on the basis of the country, and this is based on the constitutional movement before any historical type of political countries do not have. Only when the constitutional revolution opened the door to sovereignty over the people,