分配正义新论:构建现代财政的新路径

发布时间：2018-01-16 15:07

本文关键词：分配正义新论:构建现代财政的新路径　出处：《学习论坛》2017年06期 　论文类型：期刊论文

【摘要】：古典正义论以柏拉图和亚里士多德为代表。亚里士多德最早从实然角度讨论正义。他把正义区分为合法的正义和校正的正义。现代正义论的代表是罗尔斯。他提出了两个原则:作为公平的正义原则和差异原则。从亚里士多德到罗尔斯,虽然二者讨论正义的基点不同,前者基于责任本位,后者基于权利本位,但是殊途同归。正义可以分为两个层面,一个是政治权利的正义,一个是经济权利的正义,法律的核心就是对财产权(经济权利)进行配置。现代财政制度实质上就是对公共财产权的分配。基于现有理论,可以将分配正义分为广义和狭义。广义的分配正义是政治权利和经济权利的辩证统一,狭义的分配正义就是指经济权利的分配正义。狭义的分配正义包括应然的分配正义和实然的分配正义。实然的分配正义包括比例规则、差别规则和排除规则三个具体规则。基于这三个规则,现代财政制度需要从公共产品均等化、落实财税收入法定原则、财政支出的法律规制、税制的结构性改革、财政透明度规则五个方面予以法律建构。
[Abstract]:Classical theory of justice is represented by Plato and Aristotle. Aristotle first discussed justice from the point of view of reality. He divided justice into legitimate justice and corrected justice. The representative of modern justice theory is Rawls. Two principles emerged:. As a fair principle of justice and difference. From Aristotle to Rawls. Although the two discuss the basis of justice, the former is based on the responsibility standard, the latter is based on the right standard, but the same way. Justice can be divided into two levels, one is the justice of political rights. One is the justice of economic rights, the core of law is the allocation of property rights (economic rights). In essence, modern financial system is the distribution of public property rights. Distribution justice can be divided into broad sense and narrow sense. Broad distribution justice is the dialectical unity of political and economic rights. The narrow sense of distribution justice refers to the distribution justice of economic rights. The narrow sense of distribution justice includes the proper distribution justice and the actual distribution justice. The actual distribution justice includes the rule of proportion. Based on these three rules, the modern financial system needs to be equalized from public goods, to implement the legal principle of fiscal revenue and tax revenue, and to regulate fiscal expenditure by law. The structural reform of tax system and the legal construction of fiscal transparency rules.
【作者单位】：中共中央党校政法部;
【分类号】：F014.4;F810
【正文快照】： 正义理论源自柏拉图。柏拉图认为正义就是将每个人的所得给予他。这一因柏拉图而闻名的关于正义的经典定义,即政治权利的分配正义,在历史演变过程中具有不同的内涵。对于什么是“每个人的所得”以及怎样进行分配,在古代和现代有所不同,大致言之,古代社会分配给“每个人的所得

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