英国都铎王朝的议会与税收

英国是世界上第一个完成工业化并实现现代化的国家,而英国财政税收制度的现代化为英国成为现代化国家奠定了不可或缺的基础。英国赋税制度的显著特征是议会控制税收大权,赋税的征收及使用皆需得到议会同意并受议会监督方才有效。都铎王朝正处于由封建社会向近代社会转型的时代,其议会与税收的关系奠定了英国赋税制度现代化的基础。作为一个现代化的工业国,英国的诸多方面为许多国家所借鉴,尤其对正在现代化进程中的发展中国家更是不无借鉴意义。本文以都铎王朝税收的来源与用途为视角,探讨税制现代化对国家现代化的重要意义。

The Parliament and Taxation in Tudor Dynasty

England is the first country to realize industrialization and modernization,for which,the modernization of the fiscal and taxation system laid the foundation.One marked feature of the British tax system is that the parliament was in dominance,only with its permission and supervision was the levy and use of revenue valid.Tudor Dynasty was at the transformation stage from a feudal dynasty to a modern society and the relationship between the Parliament and taxation led to the modernization of British tax system.As a modern industrialized country,England serves as a model for many other countries,especially for the developing countries on the road to modernization.This article discusses the significance of the modernization of tax system for the modernization of a country from the perspective of tax sources and applications in Tudor Dynasty.