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Tax Revenue and Constitutionalism

Author: LvJing
Tutor: ZhouYeZhong
School: Wuhan University
Course: Constitutional and Administrative Law
Keywords: Tax Constitutionalism Property Tax Law
CLC: D911
Type: Master's thesis
Year: 2005
Downloads: 513
Quote: 3
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Abstract

Economic Constitution provides us with citizens at the core of the constitutional property rights perspective , property taxes are closely linked with the citizens a public domain. Looking at the history of the world constitutional development , we find that the tax secular factors that played a crucial role , tax and constitutional original there is a close association , on the one hand , the modern bourgeois constitutional practice began in direct taxation constitutional , tax laid the constitutional important economic base ; the other hand, under the constitutional system of taxation constitutional , statutory tax doctrine can effectively promote the development of the tax itself , and to strengthen tax law . Important in building the foundation of civilization , such as constitutional democracy , representative institutions , the social contract theory , taxes have played an important role in the early 13th century British \also strengthened the modern citizen participation in national politics . Taxation is an attached citizen rights, a functioning state is important to maintain national activities ; tax is constitutional run economic security , but also an important economic factor in the formation of constitutionalism . State tax authority is essential , but it should be strictly in accordance with the Constitution granted . Government's taxing power comes from the people , all the elements of assessment and taxation powers have to be running to be provided for by law , and the ultimate goal of the tax only in order to maintain the operation of the constitutional state , the provision of public goods needed to protect people's rights . Constitutional regime under the tax laws should be based on the strict control of State taxing rights and the protection of property rights of citizens as a basic principle . Taxation Legalism Legalism is levied on tax aspects of the manifestation of the rule of law a necessary requirement of the tax , the tax revenue constitutional legal principles are matters of choice , is a fundamental symbol of Tax Constitutionalism . Therefore, in our Constitution establishes the statutory tax doctrine is necessary. We should tax the basic principles of legal doctrine , rational planning of longitudinal and transverse Tax Legislation , tax legislation in order to improve our system .

Tax Revenue and Constitutionalism

Abstract

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