一、西方税收理论评述1.财政交换论。该理论是魏克塞尔关于财政学的自愿交换理论以及布坎南等对这一传统理论的现代研究成果。财政交换论是一种注重结果的理论,主张采取必要的制度设计,限制政府权力过度膨胀,主张通过重新确立一套经济和政治活动的宪法规则,对政府权力施加宪法 First, the Western Tax Theory Review 1. Fiscal Exchange Theory. The theory is Volkersel’s theory of voluntary exchange in finance and Buchanan’s modern research on this traditional theory. Fiscal exchange theory is a result-oriented theory, which advocates adopting the necessary system design and restricting the over-expansion of government power. It advocates the constitutional rules of government power through reestablishing a set of constitutional rules of economic and political activities