本文選題：治稅思想　切入點(diǎn)：no　出處：《河北法學(xué)》2013年07期 　論文類型：期刊論文

【摘要】：學(xué)界相關(guān)研究中常常將近代英、美兩國的治稅思想都籠而統(tǒng)之于"no taxation without representa-tion"這一英文句式表述之下,由于缺乏對其具體語境的進(jìn)一步分辨,從而造成了對兩國近代治稅思想"同意同源"的混淆性認(rèn)識。"no taxation without representation"在近代英國與美國的治稅思想中并不具有統(tǒng)一一致的意涵而是各自代表著不同的思想表達(dá),其分別體現(xiàn)為"無代表不得征稅"與"無代表,不納稅"。在此基礎(chǔ)上進(jìn)一步闡明了兩者雖在歷史上就征稅權(quán)的控制方面都曾起到過積極、進(jìn)步作用,但是又都具有著各自深刻的歷史局限性,而這種局限性恰是我們當(dāng)下欲引鑒西方治稅經(jīng)驗(yàn)來構(gòu)建自己的稅制安排時所不應(yīng)卻也最易被忽略的。
[Abstract]:In the relevant research of academic circles, the thought of tax administration in modern Britain and the United States is often combined with the expression of "no taxation without representa-tion", because of the lack of further understanding of its specific context. This resulted in a confused understanding of the two countries' modern tax administration thought "agree to the same origin". "no taxation without representation" did not have the same meaning in the modern British and American tax administration thoughts, but each represented different thought expression. On the basis of this, it is further clarified that both of them have played a positive and progressive role in the control of tax power in history. However, they all have their own profound historical limitations, and this limitation is what we should not ignore when we want to draw lessons from the western tax treatment experience to construct our own tax system arrangement.
【作者單位】： 西南科技大學(xué)法學(xué)院;西南科技大學(xué)應(yīng)用技術(shù)學(xué)院;
【基金】：四川省教育廳重點(diǎn)項目《稅法之“無代議士不得征稅”理念問題研究》(12SA136)的階段性成果
【分類號】：D971.2;D956.1;DD912.2
，

本文編號：1593808