| 公民财产权与国家征税权的价值冲突与契合 |
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| 引用本文： | 王士如,高景芳.公民财产权与国家征税权的价值冲突与契合[J].上海财经大学学报,2009,11(4):19-25. |
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| 作者姓名： | 王士如 高景芳 |
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| 作者单位： | 上海财经大学,法学院,上海200433 |
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| 基金项目： | 王士如教授主持的上海财经大学"十一五"、"211工程"重点学科平台建设课题《公民财产权的法律保护与公共政策研究》的阶段性成果 |
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| 摘 要： | 公民财产权是国家税收的源泉;国家公权则是公民财产权的保障.国家征税权不能无度行使,公民人性尊严是国家征税权的限度.国家征税权的限度可以获得经济解释.税收法定原则是控制国家征税权的基本路径.公民财产权与国家征税权的理想关系,是在宪政制度框架内达到均衡.
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| 关 键 词： | 公民财产权 国家征税权 价值冲突 契合 |
The Value Conflict and Correspondence between Property Right and Tax Power |
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| WANG Shi-ru,GAO Jing-fang.The Value Conflict and Correspondence between Property Right and Tax Power[J].Journal of Shanghai University of Finance and Economics,2009,11(4):19-25. |
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| Authors: | WANG Shi-ru GAO Jing-fang |
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| Institution: | School of Law;Shanghai University of Finance and Economics;Shanghai 200433;China |
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| Abstract: | The property right is the source of government tax revenue and is guaranteed by the national public power.The tax power can not be executed without control,and its limitation which could be explained from an economic perspective lies in the human dignity of citizens.Taxation Legalism is the basic routine to control the tax power.The ideal relationship between property right and the tax power is to achieve their equilibrium in the frame of constitutionalism. |
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| Keywords: | property right of citizens tax power value conflict correspondence |
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