赋税制度与欧洲政治制度的演进

发布时间：2018-04-29 10:07

本文选题：赋税制度 + 固有因素　；参考：《史学理论研究》2014年02期

【摘要】：正本文涉及两个概念,一为欧洲税制:国王要征税,须与纳税人协商,征得纳税人同意。一是政治制度:这是一种蕴含分权制衡精神的制度类型,包括王权、议会等国家机构及其相互之间的关系等要素。税制之于政治制度是一个特殊的概念,赋税本身属于经济范畴,但在制度层面,便有了政治内涵,成为政治制度的重要组成部分。因此,本文不是将税制作为政治制度的外在或异体因素,而是作为其本身的固有因素,探讨税制制约或影响其他因素并推动政治制度的演进。这里实际上包括两
[Abstract]:This paper deals with two concepts, one is the European tax system: the king to tax, must consult with the taxpayer, with the consent of the taxpayer. The first is political system: it is a kind of system which contains the spirit of separation of powers and checks and balances, including Wang Quan, parliament and other state institutions and their relations with each other. Tax system is a special concept to the political system. Tax itself belongs to the economic category, but at the institutional level, it has the political connotation and becomes an important part of the political system. Therefore, this article does not regard the tax system as the external or alien factor of the political system, but as its own inherent factor, discusses the tax system to restrict or influence other factors and to promote the evolution of the political system. This actually includes two
【作者单位】：山东大学历史文化学院;
【分类号】：D034;K5

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