發(fā)布時間：2018-04-29 10:07

  本文選題：賦稅制度 + 固有因素�。� 參考：《史學理論研究》2014年02期

【摘要】：正本文涉及兩個概念,一為歐洲稅制:國王要征稅,須與納稅人協(xié)商,征得納稅人同意。一是政治制度:這是一種蘊含分權(quán)制衡精神的制度類型,包括王權(quán)、議會等國家機構(gòu)及其相互之間的關(guān)系等要素。稅制之于政治制度是一個特殊的概念,賦稅本身屬于經(jīng)濟范疇,但在制度層面,便有了政治內(nèi)涵,成為政治制度的重要組成部分。因此,本文不是將稅制作為政治制度的外在或異體因素,而是作為其本身的固有因素,探討稅制制約或影響其他因素并推動政治制度的演進。這里實際上包括兩
[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
【作者單位】： 山東大學歷史文化學院;
【分類號】：D034;K5

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