论公民公法上金钱给付义务  

On The Citizens' Duty on Money-Paying by Public Law

作　　者：高军[1] 杜学文[2] 

机构地区：[1]江苏技术师范学院人文学院,江苏常州213001 [2]山西省委党校法学部,山西太原030006

出　　处：《辽宁师范大学学报（社会科学版）》2009年第4期20-25,共6页Journal of Liaoning Normal University(Social Science Edition)

摘　　要：在现代法治社会,财产权作为基本人权受到国际人权公约及各国宪法的明文保障。国家对公民课以金钱给付义务,本质上是对公民财产权的一种侵犯,必须进行正当性论证并遵守相应的课征原则。在我国,政府对公民课以金钱给付义务尚未实现法治化,应当从"正义国家"公民宪法财产权保护的角度予以规范。In the modern society under the rule of law, the property rights are the fundamental human rights which is safeguard- ed by the international conventions of human rights and the constitutions of various countries. That the country levies duty on money-paying to the citizen class is essentially one kind of infringement to the citizen＇s property rights, so its validity must be proved and corresponding principles of collection must be observed. In our country, the legalization as government levying the duty on money-paying to the citizens has not yet been realized under the rule of law,which should be standardized on protection of property rights of the citizens by constitution from the perspective of ＂the just country＂.

关 键 词：金钱给付义务 税收 公课 罚款 

分 类 号：D912.2[政治法律—民商法学]