本文认为,西夏王朝兴衰的捐税轨迹告诫后世,其捐税制的专制性是不容置疑的。在这种极端不公正、非人道、不自由的专制捐税制下,横征暴敛就是其专制本性的必然逻辑,背离捐税终极目的就成为一切专制捐税制与生俱来的宿命。因此,最终一定会窒息整个社会发展与繁荣的内在动力,直至老的皇权专制及其专制捐税制结束,新一轮的皇权更迭开始。 This paper argues that the tax track of the rise and fall of the Western Xia Dynasty warned the future generations that its dictatorship of the tax system is undeniable. Under this kind of extreme injustice, inhuman or not-free autocratic tax system, it is the inevitable logic of excessive tyranny that it is its own autocratic nature. Deviation from the ultimate goal of taxation has become the birthplace of all the autocratic tax systems. Therefore, it will eventually suffocate the internal impetus of the development and prosperity of the entire society until the old imperialist autocracy and its autocratic tax system are ended and a new round of imperial power changes begins.