法学研究

文章摘要

立宪政体中的赋税问题

DOI：

英文关键词: constitutionalism;prior rest riction;taxes be decided legally;direct tax

基金项目:

作者	单位
王怡	成都大学法律系

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中文摘要:

以赋税问题作为看待财产权与宪政制度之关系的一个切入点，通过对财产权在宪政之先的论述，提出赋税的合法性问题。当前的财政危机导致对源自民间的赋税的依赖性增强，从而凸现出赋税合法性的危机。解决这一危机的方向是继续沿着财产权入宪的思路，确立“税收法定”的宪政主义的赋税模式。

英文摘要:

The paper, taking the issue of taxation as a cut-in point to understand the relationship between the property right and constitutionalism, doubtsthe legitimacy of the tax through the argument that property right existsprior to the constitutionalism. The current financial crisis st rengths the reliance to the taxes levied f rom the civil society, which projectsthe crisis of the legitimacy of taxation. The way to solve the crisis is to establish a constitutional taxation mode that taxes be decided legally.

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