对于财政而言,如果把国家作为一个个体来看待,它的行为应与个人无异,无非是财政资金的收入、支出和持有三个方面,如果课税即为其收入的行为,那么公共产品的供给即为其支出的行为。从人民主权理论的角度看,国家的存在本身并非目的,其意义在于它能够满足公共需求的功能。本文指出正是因为有一些无法通过市场满足的公共需求要通过国家来实现,现代国家的课税权才找到自己合法性的理论基础,这是关于课税权力研究中的一个根本性的问题。 For the financial sector, if the state is treated as an individual, its behavior should be the same as that of the individual. It is nothing but the revenue, expenditure and possession of the financial funds. If the taxation is the act of its income, then the public The supply of products is the behavior of their expenses. From the perspective of popular sovereignty theory, the existence of a nation is not an end in itself, but its significance lies in its ability to meet public needs. This paper points out that just because some public needs that can not be satisfied by the market are to be realized through the state, the taxing power of the modern state can find its own theoretical basis for its legitimacy. This is a fundamental issue in the study of tax power.