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西方学术界素重赋税理论研究。早在17、18世纪,历史学家和法律史家就已经开始这方面的研究了。迄今,经过数百年多代人的努力,西方赋税理论已经形成拥有自己的概念系统和分析框架的理论体系。由于法律与宪政史家的研究素重与现实的联系,更由于宪政史学对后世的深远影响,西方学者
Research on the Theory of Emphasis and Tax in Western Academic Circles. As early as the 17th and 18th centuries, historians and legal historians have already started research in this field. So far, after several hundred generations of efforts, Western tax theory has formed a theoretical system with its own conceptual system and analytical framework. Due to the relationship between the weight of law and the historians of constitutional government and reality, and because of the far-reaching influence of constitutional history on later generations, western scholars