税收契约的原则是诺曼征服后英国封建制度中确认的。但是,随着王室财政负担的加重,英国王室经常入不敷出。为保证王室财政收入的稳定,国王往往会要求封建领主们在税收契约之外增加负担。尤其到约翰王时期,国王过度的税收要求,引发封建领主们的反对,并由此导致战争。随着约翰国王的战败和由此带来的《大宪章》的签订,税收契约的原则再次得到书面文件的确认。 The principle of a tax contract was confirmed in Britain’s feudal system after the conquest of Norman. However, with the financial burden on the royal family, the British royal family often make ends meet. In order to ensure the stability of the royal fiscal revenue, the kings often ask the feudal lords to increase the burden beyond the tax contract. Especially to the time of King John, the king’s excessive taxation requirements led to the opposition of the feudal lords and led to the war. With the defeat of King John and the signing of the Magna Carta, the principle of tax covenants has once again been confirmed in written documents.