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赋税的合法性是赋税得以在一国存在的根本原因,但在我国现行宪法中并无相关规定,这使得我国的赋税面临合法性的危机,我们有必要借鉴发达市场经济国家之经验,完善我国宪法中的涉税条款的规定,以树立我国赋税的合法性地位。
The legitimacy of taxation is the fundamental reason why taxes can exist in one country, but there is no relevant regulation in our country’s current constitution, which makes the tax of our country facing the crisis of legitimacy. It is necessary for us to learn from the experience of developed market economy and improve our country The provisions of the tax-related provisions in the Constitution, in order to establish the legitimacy status of taxation in our country.