英国税收制度演变的宪政意义

发布时间：2019-06-17 20:04

【摘要】： 政治发展和国家财政增长之间存在着互动关系,这里的政治发展主要指宪政,财政增长是指税收收入。本文有两条线索:一方面,英国税收体制经历了封建税收体制,封建税收与国家税收的混同体制,最后在1688年光荣革命后国家税收体制在英国确立。另一方面,伴随着税收体制的发展,国家的政治体制也在不断变革中,议会制度和民族国家的形成,最终的代议制政府的建立。税收之所以能够推动宪政的发展,一是因为税收是国家存在和运行的物质基础,政府出于对税收的需求而对纳税人做出让步,使自己的征税权力受到限制;二是因为税收关系到纳税人的财产利益,人民要求税收体制的规范与公正以保护财权权利的安全,因此需要控制政府的征税权力。本文笔者试图将英国税收体制与宪政发展联系起来,从税收体制的演变中研究分析英国宪政的形成。全文共计3万2千余字,除引言和结语外,共分为三个部分。第一部分,英国的封建税收与《大宪章》的颁布。该部分主要围绕诺曼征服后英国封建税制的内容及原则和《大宪章》对于封建税收原则的重构展开的。英国的封建制度渊源于西欧大陆,但两者之间又存在不同之处,这种差异是因为国王权力大小的不同造成的,征服者威廉将盎格鲁-撒克逊时期的政治遗产与诺曼底的封建制加以结合和调整,突破了封君封臣体制中的层次间隔,实现了最高领主与国君的统一。根据封君(国王)与封臣(贵族)之间的私人契约关系,国王基于分封土地而获得取得一般财政收入的权利,而封臣也有义务提供上述税收。但是,超出契约范围的特殊财政收入,则必须得到纳税人的同意。与此相应,引申出两条税收原则:国王靠自己收入生活和征税必须征得纳税人的同意。但是,随着国家制度的完善和封建王权的加强,国王不断突破封君封臣制下的税收原则,攫取更多的经济收入,这势必会贵族领主的反抗,最后贵族取得了这场斗争的胜利,《大宪章》的颁布是其主要标志。《大宪章》作为封建契约性的文件,以成文法的方式对封建税收原则进行确认和巩固,为议会的产生和发展提供了理论依据,这也是《大宪章》对英国宪政发展最重要的贡献。第二部分,英国国家税收的产生与议会主权原则。封建税与国税的互动构成了英国中世纪赋税的基本形态。在中世纪前期,英国主要以征收封建税为主,并在13世纪达到高峰,之后有一个封建税与国家税的混合状态,但国税征收逐渐占据上风并最终取代封建税。这个结果是由多方面原因造成的,在民族国家的形成过程中,封君封臣制日渐衰弱而国王的权力日益强大,战争的频繁发生更是刺激了国王对于国税的需求,封建税收已无法满足国王及其政府需求,在这种情况下,新的税制应运而生,这就是国家税收。新的税制需要新的政治制度支持,这就是议会主权原则,因为议会代表了纳税人的公共利益和需要,国王征税需要经过议会的同意,在议会与国王的征税权较量中议会最终取得了胜利,议会主权的原则也随之建立。第三部分,税收动因对英国宪政建构的意义。在由国家税取代封建税之后,笔者通过税收对国家政府的供给与需求分析了英国议会民主制度产生的理论基础。议会民主制度为英国君主立宪制的确立了有限政府的精神,有限政府的精神就是国家的公共权力得到控制,公民的基本权利得到保证,在英国议会掌握了国家的财政大权后,并逐渐取得了立法权和对政府的监督权。可见,税收是国家与人民之间联系的“媒介”,英国宪政的发展历程起源于纳税人与国王之间的经济利益斗争,并逐渐扩展到控制国家政府的各项权力上,是一个社会内部自下而上的宪政发展过程。
[Abstract]:There is an interactive relationship between the political development and the state's financial growth, and the political development here refers to the constitutional government, and the financial growth refers to the tax revenue. In this paper, there are two clues: on the one hand, the British tax system has gone through the mixed system of the feudal tax system, the feudal tax and the national tax, and finally the national tax system is established in the UK after the glorious revolution of 1688. On the other hand, with the development of the tax system, the state's political system is in constant change, the formation of the parliamentary system and the nation and the establishment of the final representative government. The reason why the tax revenue can promote the development of the constitutionalism is because the tax is the material foundation of the existence and operation of the country, the government makes a concession to the taxpayer for the demand of the tax, so that the tax power of the taxpayer is limited, and the second is because the tax is related to the taxpayer's property interests, The people demand the regulation and justice of the tax system to protect the security of the power of the financial power, so it is necessary to control the government's tax power. In this paper, the author tries to link the British tax system with the constitutional development, and study the formation of the British constitutionalism from the evolution of the tax system. The full text has a total of 3,2 thousand words, which, in addition to the introduction and the epilogue, are divided into three categories. The first part, the feudal tax in the United Kingdom and < The promulgation of the Great Charter. This part is mainly about the contents and principles of the British feudal tax system after the Norman Conquest and the Great Charter. The British feudal system originated from the Western European continent, but there was a difference between the two, because of the difference in the size of the king's power, the conqueror, William, took the political legacy of the Anglo-Saxon period and the seal of the Normandy. The combination and adjustment of the system breaks through the level interval in the seal system of the seal, and realizes the highest collar. The unity of the Lord and the monarch. According to the private contractual relationship between the Lord (the king) and the official (the noble), the king has the right to obtain the general public revenue based on the land, and the minister also has the meaning The above-mentioned tax is provided by the service. However, it is necessary to have a special fiscal revenue beyond the scope of the contract. To the taxpayer's consent. In accordance with this, there are two tax principles: the king must sign on his own income and tax However, with the improvement of the national system and the strengthening of the feudal king's power, the king constantly broke through the tax principle under the seal of the monarch, and seized more economic income, which is bound to the resistance of the nobleman and the last nobleman. The victory of the struggle, the issue of the Great Charter It is the main symbol of the constitution. As a document of the feudal contract, the feudal tax principle is recognized and consolidated in the form of an enactment, which provides a theoretical basis for the generation and development of the parliament, which is also the Charter of the Great Britain and the constitutional development of the British The most important contribution of the show. Part two, the UK national tax. The generation of income and the principle of the sovereignty of the parliament. The interaction between the feudal tax and the state tax is composed of English and Chinese. The basic form of the tax in the middle ages of the country. In the early stage of the Middle Ages, the United Kingdom mainly took the feudal tax as the main and reached the peak in the 13th century, and then there was a mixed state of the feudal tax and the state tax, but the state-tax collection gradually took up. According to the upper hand and finally the feudal tax, the result is caused by various reasons. In the process of the formation of the nation's country, the system of the closing of the monarch and the power of the king, the frequent occurrence of the war has stimulated the king's demand for the state tax, and the feudal tax is no longer The law satisfies the needs of the King and his Government, in which case the new tax system shall This is the state tax. The new tax system requires new political system support, which is the principle of parliamentary sovereignty, because the parliament represents the public interest and needs of the taxpayer, and the king's taxation needs to pass the consent of the parliament, and the taxation right between the parliament and the king is higher In that amount, the parliament finally made a win. The principle of sovereignty is also established. Part III After the substitution of the feudal tax by the state tax, the author analyses the supply and demand of the state government through the tax. The theoretical basis of the democratic system of the British Parliament. The democratic system of the Parliament has established the spirit of the limited government for the constitutional monarchy of the British. The spirit of the limited government is the control of the state's public power. The basic rights of the citizens are guaranteed. The British Parliament is in possession of the State's financial power and is on a line-by-step basis The legislative power and the supervision power of the government have been gradually obtained. It can be seen that the tax is the "medium" of the connection between the state and the people. The development of the British constitutionalism originates from the economic benefit struggle between the taxpayer and the king, and gradually extends to the power of the control of the state government.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D956.1;DD911

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