analysis of the tax value of constitutional theory and practice（分析税收的宪政理论和实践的价值）.doc

Analysis of the tax value of constitutional theory and practice Abstract: The tax is closely linked with the constitutional government, the tax problem itself contains many constitutional factors, tax **** is the tax benefit of the constitutional system to protect the core values ??and the pursuit of political, economic and historical factors determine the role of the organic system demand and supply, which gave birth to contemporary Western tax constitutional. tax, including the theoretical basis of the constitutional system of supply theory, political contract theory, public goods theory and public choice theory, its practical value is reflected in the constraints of the right to tax, tax to build democracy, price of property tax and tax oversight mechanisms and so on. Keywords: tax constitutional, institutional, contractual, tax rights, financial democracy First, the interaction of tax and constitutional Constitutionalism is a sign of political civilization of mankind, from a static sense, the system is a set of constitutional arrangements. The basic elements of democracy, the rule of law ,****. from the dynamic sense, the constitutional process is run through the configuration of power and running to protect the rights and freedoms of citizens. Basically, the goal is not to the constitutional distribution of power and the state constraints, but through the distribution of power and constraints to achieve the maintenance and development of human rights and freedoms of the core values ??and ultimate goals. From the intrinsic link with the national tax revenue to see, first, from the general sense, the tax on the modern state to play a supporting role. In feudal times, the state social functions are not developed, then a relatively narrow range of financial expenditure, and the country has considerable official capacity as part of its revenue sources, does not highlight the significance of the tax, while in the modern state, the state is the pr