领域法学语境下中国财税法学知识谱系的革新  

Transformation of the Paradigm of Chinese Finance and Taxation Law in the Context of Field Law

作　　者：侯卓[1] 吴东蔚 Hou Zhuo;Wu Dongwei

机构地区：[1]中南财经政法大学法学院,武汉430073 [2]华南理工大学法学院,广州510641

出　　处：《新文科教育研究》2023年第4期20-35,141,共17页NEW LIBERAL ARTS EDUCATION RESEARCH

基　　金：国家社科基金项目“税法基础理论的反思与拓补”(编号:21FFXB020)阶段性研究成果。

摘　　要：领域法学已获学界普遍认可,但其尚未成为系统性审视学科知识谱系的基础,作为首倡者的财税法学界有必要反思。部门法学在研究视域上聚焦个别部门法议题,研究思路上注重成果的体系性与理论性,研究方法上以规范分析方法为尊,该范式曾具有重大历史意义,但难以满足新时代的社会需求,而领域法学提倡跨部门法、跨学科视域,重视问题的体系性与现实性,鼓励运用多元方法,故应推动其落地。检视财税法学现有知识谱系,可知其在研究视域上以税法为中心,研究思路上以微观问题为中心,研究方法上以规范分析方法为中心,这与领域法学的要求存在差距。今后的财税法学研究有必要以领域为研究视域,依循分层构造的问题域拓展研究思路,并协调运用多元研究方法。为实现前述图景,应进一步开展艰难的方法论研究。Field law has been widely recognized by the academic community,but it has not yet become the basis for a comprehensive review of the current research paradigm.As pioneers of field law,it is necessary for finance and taxation law scholars to reflect on it.Department law focuses on specific departmental law issues in terms of research scope,systematic and theoretical nature of research findings in terms of research perspectives,and normative analysis in terms of research methods.This paradigm had significant historical significance,but it is difficult to meet the social needs of the new era.In contrast,field law advocates cross departmental and interdisciplinary perspectives,emphasizes the systematic and realistic nature of problems,and encourages to adopt diverse methods.Therefore,its implementation should be promoted.On the existing research achievements in finance and taxation law,it can be seen that it focuses on taxation law in terms of research scope,micro issues in terms of research perspectives,and normative analysis in terms of research methods.There is a gap from the requirements of field law.It is necessary for future research on finance and taxation law to take the field as the research scope,expand research perspectives based on hierarchical construction of the problem field,and adopt diverse research methods.To achieve the aforementioned goals,methodological research should be further carried out.

关 键 词：领域法学 财税法学 研究视域 研究思路 研究方法 

分 类 号：D912.2-4[政治法律—民商法学]