英美近代治税思想之殊异考辨

发布时间：2018-03-10 14:49

  本文选题：治税思想　切入点：no　出处：《河北法学》2013年07期 　论文类型：期刊论文

【摘要】：学界相关研究中常常将近代英、美两国的治税思想都笼而统之于"no taxation without representa-tion"这一英文句式表述之下,由于缺乏对其具体语境的进一步分辨,从而造成了对两国近代治税思想"同意同源"的混淆性认识。"no taxation without representation"在近代英国与美国的治税思想中并不具有统一一致的意涵而是各自代表着不同的思想表达,其分别体现为"无代表不得征税"与"无代表,不纳税"。在此基础上进一步阐明了两者虽在历史上就征税权的控制方面都曾起到过积极、进步作用,但是又都具有着各自深刻的历史局限性,而这种局限性恰是我们当下欲引鉴西方治税经验来构建自己的税制安排时所不应却也最易被忽略的。
[Abstract]:In the relevant research of academic circles, the thought of tax administration in modern Britain and the United States is often combined with the expression of "no taxation without representa-tion", because of the lack of further understanding of its specific context. This resulted in a confused understanding of the two countries' modern tax administration thought "agree to the same origin". "no taxation without representation" did not have the same meaning in the modern British and American tax administration thoughts, but each represented different thought expression. On the basis of this, it is further clarified that both of them have played a positive and progressive role in the control of tax power in history. However, they all have their own profound historical limitations, and this limitation is what we should not ignore when we want to draw lessons from the western tax treatment experience to construct our own tax system arrangement.
【作者单位】： 西南科技大学法学院;西南科技大学应用技术学院;
【基金】：四川省教育厅重点项目《税法之“无代议士不得征税”理念问题研究》(12SA136)的阶段性成果
【分类号】：D971.2;D956.1;DD912.2
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本文编号：1593808