作为综合性法律学科的财税法学——一门新兴法律学科的进化与变迁  

Fiscal and tax law as a synthetic subject in science of law——the formation and development of a thriving legal scientific subject with the characteristics of in clusiveness, openness and modernization

作　　者：刘剑文[1] 

机构地区：[1]北京大学法学院,北京100088

出　　处：《暨南学报（哲学社会科学版）》2013年第5期25-35,161-162,共11页Jinan Journal(Philosophy and Social Sciences)

摘　　要：就财税法学自身特点的本体认识而言,主要体现在其学科地位的相对独立性、学理基础的综合包容性与学术视域上的纵横延展性。在方法论上,财税法学在财政学与法学领域存在交叉领域、在学科内部和学科之间呈现结构协力,且在技术路线上偏重价值分析和实证分析。就学科存在的逻辑反思而言,财税法学更为强调学术的知识自主、学者的价值中立和学问的功能效应。财税法学是兼具理论性和应用性特质的法学综合学科,立足中国语境研究和解决现实问题。在此基础上,财税法学从传统法学过渡到现代法学并成为新兴法律学科。By its nature,the fiscal and tax law demonstrates its comparative independence in the respect of its academic standing,its synthetic inclusiveness in the regard of intellectual groundwork,and its open extensibility in the view of scientific vision.In terms of methodology,the fiscal and tax law has some cross connections with the realm of public finance and of science of law.Therefore it is important to conduct associated research within and between scientific subjects as well as to concentrate,in practical sense,on value assessment and empirical analysis.With respect to the logical reflection of a scientific subject,it is rather crucial to stress the intellectual independence,neutrality of expert value and the effectiveness of academic function.And on this basis,the fiscal and tax law has evolved from a traditional legal subject to a thriving scientific subject within the science of law.

关 键 词：财税法学 综合性法律学科 传统法学 现代法学 

分 类 号：D922[政治法律—法学]