试析中世纪英国税收理论  

An Analysis of Taxation Theory in Medieval England

作　　者：施诚[1] 

机构地区：[1]首都师范大学历史系,北京100037

出　　处：《华东师范大学学报（哲学社会科学版）》2007年第1期10-15,共6页Journal of East China Normal University（Humanities and Social Sciences）

基　　金：国家社会科学基金项目(编号为04FSS002);"北京市属市管高等学校人才强教计划资助项目"(Funding Project for Academic Human Development in Institutions of Higher)的阶段性成果。

摘　　要：在封君封臣制度下,中世纪英国国王具有全国最高封君和国君的双重身份。作为最高封建主,国王应该“靠自己过活”,即以来自王领的“正常收入”维持王室生活和日常行政开支,但是经常入不敷出。于是国王以国君身份,以“共同利益”和“共同需要”为由,向全国臣民征收动产税———特别收入,以满足日益增长的行政和军事开支。议会通过充当“共同利益”的判断者取得批税权,推动了中世纪英国宪政的发展。Influenced by the lord-vassal system, a king of medieval England had dual identities： supreme lord and monarch. As a supreme lord, the king should ＂live on his own,＂ that is, he should live on his ordinary income derived from crown lands. But the ordinary income was often hard to sufficiently satisfy his needs. Hence, the king levied personal taxes on his subjects on the pretence of ＂common good＂ and ＂common need＂ so as to meet with ever increasing administrative and military expenditures. The Parliament seized the power to authorize moveable taxes by acting as the judge of ＂common good＂, thus facilitating the constitutional development of medieval England.

关 键 词：中世纪 英国 税收 理论 

分 类 号：K561.03[历史地理—历史学]