作　　者： ;

机构地区： 北京大学法学院

出　　处： 《杭州师范学院学报（社会科学版）》 2005年第2期42-48,共7页

摘　　要： 税收法定原则是税法的基本原则,是税收立宪的根本标志。世界各国宪法对税收法定原则有不同的表述,对于“税收”“法”以及“定”均有不同的限定方式。我国宪法并未明确规定税收法定原则,尚未实现真正的税收立宪。我国税收立宪应该从税收法定原则入宪开始。 Tax principle of legality is the fundamental principle and the ultimate sign of tax constitutionalism. There are different provisions about tax principle of legality in the constitutions of different countries. The provision about tax, law, and legality are different in the constitutions. There is no clear provision of tax principle of legality in our constitution. Tax constitutionalism hasn't come into being. The first step of our tax constitutionalism is to prescribe tax principle of legality in the constitution.

关 键 词： 税收宪法 税收法定原则 税收立宪

领　　域： [政治法律—经济法学] [政治法律—法学]