税制博弈与契约原则——《大宪章》的税收法治线索阐析
作者:
作者单位:

福建农林大学文法学院

作者简介:

张富利,男,法学博士、博士后,副教授,主要研究方向为理论法学。

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中图分类号:

D909.93

基金项目:

中央高校基本科研业务费科研专项项目(106112016CDJXY010008);; 福建省哲学社会科学规划项目(FJ2015B099)


Game Theory and Contract Principle——Analysis of Tax Law Ruling Clues in Magna Carta
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Faculty of Humanities and Law, Fujian Agriculture and Forestry University

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    摘要:

    近代政治文明极大程度上是建立于税收之上的议会制度持续推进的结果。发端于中世纪的议会制度,其产生的最主要目的便是为了审核君主的税收。这种议员作为纳税人代表的民主制度,客观上的限制王权是出于自身经济利益的考虑,而非政治理念和民主觉悟。因而,财产权作为对主权者约束在先的一种宪政理念,议会中心主义的核心要素是税收。以英国议会模式为雏形的近代民主政体绝非一蹴而就的偶然,1688年的"光荣革命"更远非一个孤立的偶发事件。考察英国立宪历程,追溯其历史上的特殊政治博弈、经济体制及社会形态,可以蠡测以税收为中心的博弈始终是议会民主发展的最原初动力,奠基于税制博弈的《大宪章》通过社会经济效率的激励推动了制度设计的精细化,奠定了近代法治的基础。

    Abstract:

    The evolution of the modern national political civilization is to a large extent dependent on the parliamentary system of taxation, which originated in the middle ages. This conference system, a representative of the taxpayer, limits the monarchy to pay taxes because of its own economic interests, not because of political ideas and democratic consciousness. Therefore, as a constitutional principle, property right is the core element of parliamentary centralism. As a historical category, today's British political system is not an overnight event and the glorious revolution of 1688 is more than an isolated incident. With the origin of British constitutionalism traced back, it is necessary to investigate the special political game, economic system, and even social form. Only by examining the tax-centered game, can we know how Magna Carta, which originated from the tax, laid the foundation of modern rule of law by promoting the sophistication of system with the stimulus of social and economic efficiency.

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  • 在线发布日期: 2023-10-25
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