财税法客观基础与理论边界  

The Objective Basis and Theoretical Boundary of Fiscal Law

作　　者：曹荠[1] 任际[1] 

机构地区：[1]辽宁大学财税法研究中心

出　　处：《理论界》2016年第4期79-85,共7页Theory Horizon

基　　金：全国"十二五"规划项目"公共教育财政适应国家财政体制改革与法律化研究"(FFB110011)的阶段性研究成果;辽宁省社会科学界联合会重点项目"辽宁新型城镇化财税法律政策研究"(2016lslktzdian-03)的阶段性研究成果

摘　　要：财税法的生成、存在、发展,则不论其客观生成与理论、学科存在并不依附于其他学科,因为它直接伴随着国家、包括政府或对国家管理的出现,故而直接出现而并非产生于在所谓市场失灵或政府失灵之后。财税法在这一客观基础上,具有特有的财税法理论范围、学科内在和发展趋向。为此,需要深刻研究财税法的经济关系社会化表现以及财税法理论与相关相近学科的不同,辨析和观察财税法所面向的客观边界与理论内涵。Since it directly following the emergence of nation including government or national management rather than after a market failure or government failure,the formation,existence and development of fiscal and tax law regardless of its objective generation,theories and disciplines are not attached to any other discipline.Based on the above premise,fiscal and tax law is of its own unique scope of theory,intrinsic principles of subject and development trend.To this end,the following several aspects of fiscal and tax law require profound studies：its economic relationship and social signals,the difference between its theories and similar disciplines,analysis and observation of its objective and theoretical meaning.

关 键 词：财税法 客观基础 边界 学科范围 

分 类 号：D922.2[政治法律—经济法学]