论文部分内容阅读
在现代社会,税收涉及到人民的基本财产权和自由权及国家的征税权,反映了人民与国家的基本关系。税收立宪通过制度设计限制政府的强制性征税权力,限制多数人的税收暴政,故其基本功能在于限制政府权力,保障纳税人的权利。本文从限制国家权力,建立有限政府角度出发,介绍了西方税收立宪理论和有限政府理论,论述了税收立宪与建立有限政府的良性互动关系。
In modern society, taxation involves the people’s basic property rights and freedoms and the state’s taxation right, which reflects the basic relationship between the people and the state. Tax constitutional legislation restricts the government’s mandatory taxation authority through system design and restricts the tax tyranny of the majority, so its basic function is to limit the power of the government and protect the rights of taxpayers. This article, from the perspective of restricting state power and establishing a limited government, introduces the tax constitutional theory and the theory of limited government in the West, discusses the benign interaction between tax constitutionalism and the establishment of a limited government.