领域法学批判与领域法理论的重建--再论经济法与财税法的关系  

Criticism of Domain Law and Reconstruction of Domain Law Theory--On the Relationship between the Economic Law and Fiscal&Tax Law

作　　者：张继恒 ZHANG Ji-heng

机构地区：[1]江西科技师范大学法学院

出　　处：《北方法学》2023年第3期81-94,共14页Northern Legal Science

基　　金：国家社会科学基金项目“经济法法理学基本问题研究”(18BFX145)的阶段性成果。

摘　　要：在我国经济法学研究中,领域法学范式的影响力不断增强,且似有取代部门法学范式而渐成经济法学正宗之势。从部门法理学视角出发对领域法学观念进行的反思性批判表明,尽管领域法学在一定层面上契合了当前中国法学发展的现实需求,但领域法学观念或范式适用于经济法学研究仍需以不破坏传统部门法理论之合理内核为前提。立足基础性法理,在部门法学范式和领域法学范式两个维度下展开的领域法理论之重建,不仅有助于推动经济法视域下领域法学研究的科学发展,而且对于正确认识经济法与财税法的关系也是至关重要的。依循经济法视域下领域法理论重建的基本思路而强调财税法是经济法的一个分支的理由,既建立在二者的努力都在于从政府与市场互动层面凸显“对公共的规制”的分析结论之上,也与整个财税法学研究都是在从不同的角度揭示经济性与规制性两大特征有关。In the study of Economic Law in China,the influence of the paradigm of domain law is constantly increasing,and it seems to replace the paradigm of departmental law and gradually become the orthodoxy of economic law.The reflective criticism of the concept of domain law from the perspective of departmental jurisprudence shows that although domain law meets the practical needs of the current development of Chinese law to a certain extent,the application of the concept or paradigm of domain law to the study of economic law still needs to be on the premise that it does not destroy the rational core of the traditional departmental law theory.Based on the basic legal theory,the reconstruction of the domain law theory under the two dimensions of the departmental law paradigm and the domain law paradigm is not only conductive to promote the scientific development of the domain law research from the perspective of economic law,but also crucial to the correct understanding of the relationship between economic law and fiscal&tax law.In accordance with the basic idea of the reconstruction of the theory of domain law from the perspective of economic law,it is emphasized that fiscal&tax law is a branch of economic law,both of which are based on the analysis conclusion of the "public regulation"from the interaction between the government and the market,and the research of the whole fiscal&tax law is related to the two characteristics of economy and regulation from different angles.

关 键 词：领域法学 部门法学 经济法学 财税法学 

分 类 号：DF4[政治法律—经济法学]