税收法律主义的法理基础  

On the Legal Theoretical Foundation of the Principle of Taxing in Accordance with Statute

作　　者：李双龙[1] 

机构地区：[1]南华大学文法学院,湖南衡阳421001

出　　处：《怀化学院学报》2006年第3期43-45,共3页Journal of Huaihua University

摘　　要：税收法律主义是税收立法乃至税法实践的基本原则,是现代税法的理论基石。考察了税收法律主义原则的形成过程,借鉴人类需求原理与契约思想,分析认为税收法律主义的精神实质是民主、和人权保障,以及对国家权力的限制。The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modem tax laws. This article analyzes the formational process of it and on this foundation, making use of the need principle and Contractual thoughts, the author thinks the spiritual substance of it is democracy, rule of law, human rights and restraint of national power.

关 键 词：税收法律主义 起源 精神实质 涵义 

分 类 号：D922.22[政治法律—经济法学]