宪法中纳税义务规定之简略比较程雁雷与公民的基本权利一样，公民的基本义务从来就应是比较宪法学的重要内容之一。但是，由于＂法律制度和法律生活中权利对义务的前提性和主导性。＂①对义务问题的研究往往被作为权利问题的一种陪衬而提出，甚至被人们所忽略。因此，对公... A simple comparison of tax obligations in the Constitution Cheng Yanlei Just like the basic rights of citizens, the basic obligation of citizens has always been one of the more important aspects of constitutional law. However, due to “the premise and dominance of the rights in the legal system and legal life.” ① The study of the obligation issue is often presented as a foil to the question of rights and even ignored by people. Therefore, the public ...