英美法早期的宪政运动表明税收监控是宪政产生的推动力量。近现代税收监控的宪政实践要求税收立宪,这是民主、法治的必然要求。税收是政府基于公权力对公民财产权的剥夺,财产权又是公民权最核心最基本的权利。因此,赋予和保障纳税人税权、限制国家税权是税收监控的应有之义。 The early constitutionalist movement in Anglo-American law shows that tax control is the driving force behind constitutional development. The constitutional practice of modern tax revenue monitoring requires tax constitutionalism, which is a necessary requirement of democracy and the rule of law. Taxation is the government’s deprivation of citizens’ property rights based on public power, which is also the most basic and fundamental right of citizenship. Therefore, giving and safeguarding taxpayers’ tax rights and restricting state tax rights are the proper meaning of tax control.