目次一、财政法理论研究综述二、税法总论研究综述三、税收实体法研究综述四、税收程序法研究综述五、海峡两岸与国际税法一、财政法理论研究综述(一)财政法总论有学者从法理的角度探究财政权,指出其形式表征是宪政法律秩序,其内容实质既表现为宪法层面的契约性经济权力,也表现为行政法层面的行政性经济权力,还表现为经济法层面的调控性经济权力。从某 A review of the study of the theory of fiscal law II Overview of the study of the tax law III Review of the study on the tax substantive law IV Review of the study on tax procedural law V. Cross-Strait and international tax law I. Review of the study of the theory of fiscal law (一) Some scholars explore the fiscal power from the perspective of jurisprudence and point out that the formal representation of the fiscal constitution is the constitutional law and order. The substance of the content shows both the contractual economic power at the constitutional level and the administrative economic power at the administrative law level as well as the economic law The level of regulatory economic power. From a