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dc.contributor.advisor李刚
dc.contributor.author郑美辉
dc.date.accessioned2016-02-14T02:18:28Z
dc.date.available2016-02-14T02:18:28Z
dc.date.issued2010-09-30 08:45:56.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25171
dc.description.abstract摘要 作为关系国计民生的税收活动,其重要性不言而喻。本文主要从考察两大法系部分国家的宪法文本中对税收问题的具体规定入手,分析两大法系国家对税收活动规定的异同性,进而归纳得出两大法系国家不同的税收立宪模式。在文章的第二部分,本文主要是从历史的角度,回顾英法美等早期宪政国家的宪政历史,解读这些国家的立宪主义,本文发现在早期宪政国家的立宪过程中,税收均作为一个重要的推动力,推动英法美等早期宪政国家的宪政确立。文章的第三部分紧接着文章第二部分内容,分析早期宪政国家税收推动立宪的根源,主要是从财产权的历史溯源、中西方的个人主义和集体主义的差异性以及税收推动立宪的触发机制等角度着手,分析税收是如何一步步...
dc.description.abstractAbstract It is self-evident that taxation is of great significance to the national economy and people's livelihood. By examining the specific provisions on taxation in some countries’ constitutional text, this thesis first studies the differences and similarities of the regulations on taxation in countries belonging to the two law systems, namely Anglo-American Legal System and Continental Legal ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=25068&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=28189
dc.subject税收
dc.subject宪法
dc.subject税收立宪
dc.subject税收入宪
dc.subjectTaxation
dc.subjectConstitution
dc.subjectConstitutionalism of Taxation
dc.subjectTaxation as a part of the Constitution
dc.title关于两大法系税收立宪的比较研究----兼论我国税收入宪
dc.title.alternativeA Comparative Study on Two Law Systems’ Constitutionalism of Taxation ----Also concerning China’s Taxation as a Part of constitution
dc.typethesis
dc.date.replied2010-05-29
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_经济法学
dc.description.note学号:X2007120154


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