| 财税法视角下的政府及其权力——对洛克《政府论》的挖掘 |
| On Government and Its Power From the Perspective of Fiscal and Taxation Law ——In depth Analysis on Government by Locke |
| 投稿时间：2012-03-09 |
| 中文关键词:政府 权力 公共财政 财税法 |
| 英文关键词:government power public finance fiscal and taxation law |
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| 中文摘要: |
| 政府及其权力起源是法学研究中的重要课题。洛克的政府理论的独特之处在于其将政府起源与财产权紧密结合在一起。政府权力来源于人民的授予，那么人民原本享有权力的基础为何？人类社会从不存在国家的自然状态走向“税收国家”发展的过程揭示了“税收即国家”的基本判断。在此背景下，透过个人与国家之间在财产上的关系，可以发现政府及其权力是一种物质力量，它依赖个人劳动创造财富并通过纳税转移财富而形成。政府权力起源于个人财产权，其目的也在于保护这种财产权。公共财政的建立是政府权力存在的物质依据，也是政府权力运行的法律界限。现代财税 |
| 英文摘要: |
| Government and its power is one of the most important issues in legal research. The characteristic of John Locke’s government theory is the close integration of the government origin and property right. Government power comes from the awarding of people. What is the basis of people’s power then? The judgment of “tax is state” is revealed during the process of evolution from natural state without government to tax state. In this background, we can find the material power of government which depends on the individual's labor and paying tax passing through the relationship between taxpayer and state. Government power is originated in people’s property and aims at protecting people’s property. Public finance is the material base of the existence of government power and also the legal boundaries of power operation. Taking legal finance as a core principle and public finance as a basic position, modern fiscal and taxation law provides service-oriented and legal paths for government construction. |
| 李 大 庆.财税法视角下的政府及其权力——对洛克《政府论》的挖掘[J].石家庄铁道大学学报(社会科学版),2012(2):59-63. |
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