英美近代治税思想之殊异考辨  

A Contrast of "No Taxation without Representation" Principle in US and UK

作　　者：王冬[1] 廖勇[2] 

机构地区：[1]西南科技大学法学院,四川绵阳621010 [2]西南科技大学应用技术学院,四川绵阳621010

出　　处：《河北法学》2013年第7期152-158,共7页Hebei Law Science

基　　金：四川省教育厅重点项目<税法之"无代议士不得征税"理念问题研究>(12SA136)的阶段性成果

摘　　要：学界相关研究中常常将近代英、美两国的治税思想都笼而统之于"no taxation without representa-tion"这一英文句式表述之下,由于缺乏对其具体语境的进一步分辨,从而造成了对两国近代治税思想"同意同源"的混淆性认识。"no taxation without representation"在近代英国与美国的治税思想中并不具有统一一致的意涵而是各自代表着不同的思想表达,其分别体现为"无代表不得征税"与"无代表,不纳税"。在此基础上进一步阐明了两者虽在历史上就征税权的控制方面都曾起到过积极、进步作用,但是又都具有着各自深刻的历史局限性,而这种局限性恰是我们当下欲引鉴西方治税经验来构建自己的税制安排时所不应却也最易被忽略的。In the field of taxation research,the meaning of ＂no taxation without representation＂ principle in US and UK are regarded as identical.However,after a research of historical documents we suggest that the meaning of this principle in two countries are distinguishing due to the differences in political and historical background.In UK,＂no taxation without representation＂ guaranteed the interest of various social groups were considered in the discussion of taxation.In contrast,＂no taxation without representation＂ was used as a lawful reseason for Americans to reject taxation obligation from an external government.Through this principle has contributed to the development of current taxation systems in both countries,it also has its historical limitations.A better understanding of the its historical limitation will benefit the modification of Chinese taxation system.

关 键 词：治税思想 no TAXATION without representation 无代表不得征税 无代表 不纳税 

分 类 号：DF432[政治法律—经济法学]