从税收的角度论宪法的完善  

作　　者：谢素珺[1] 

机构地区：[1]广东司法警官职业学院,广东广州510046

出　　处：《特区经济》2010年第6期220-222,共3页Special Zone Economy

摘　　要：本文从法学范畴上对税收的概念进行解释,分析了税收和宪政的关系,并对我国宪法在纳税人权利保护上的缺失进行了探讨,提出了完善宪法,加强税收立宪的意见。The article explained the concept of taxation from the category of law,analysed the relation of taxation and constitutional government,and discussed being short of the defendant of taxpayer＇s rights in the Constitution,raised the opinion to perfect the Constitution,and strengthen the legislation of taxation.

关 键 词：税收 宪法 纳税人权利 征税权 

分 类 号：D921[政治法律—宪法学与行政法学] D922.22[政治法律—法学]