摘要
本文通过对政府的契约起源假说的解读研究如何从宪法层面对政府的征税权加以限制,说明当下中国从税收专制主义走向税收宪政主义的转型中需对税收的契约精神进行深入的发掘和研究。并试图回答政府征税的权力究竟何在?怎样行使这项权力以及可以怎样约束和应当如何约束这项权力的问题。
This paper contract to the Government’s hypothesis of the origin of how to interpret the Constitution from the level of government to restrict the right of taxation on China from the current tax revenue towards authoritarianism and constitutional transition of the revenue to be in the spirit of the contract to conduct in-depth Excavation and research.And attempts to answer the Government’s tax authority how this?How to exercise this power,as well as what can and should be bound by constraints on how this power.
出处
《光华法学》
2009年第2期238-248,共11页
Guanghua Law Review
关键词
契约精神
利维坦假设
征税权
税收宪政
The Spirit of the Contract
Leviathan Hypothesis
The Right to Tax Tax Constitutional
