摘要
近现代意义上的公共负担平等源自于福利国家主义下的财产权利的社会责任理论;在这一范畴内理解的公共负担平等多表现为对特殊财产限制的补偿制度提供构建的正当化基础。回溯历史,以税赋形式出现的普遍财产限制,它根植于国家权力产生的本源;通过与民主权力的结合已然形成了存在合理的理由。不过,该种意义上的公共负担除了受到民主力量的限制以外,公平仍然是必要的制约要素,以防止民主的暴政。
Public burden is derived from the theory of social responsibility tor property under tne welfare nationalism. This understanding puts forward a basis to justify the system of compensation for specific limits on property. General limits on property in the form of taxatioare based on the creation of national power and forming the rational basis with democracy. However, the principle of equality should be brought into,in order to prevent the tyranny of democracy.
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2006年第2期48-50,共3页
Journal of Qiqihar University(Philosophy & Social Science Edition)
关键词
公共负担
平等原则
税务
public burden
the principle of equality
taxation
