西欧赋税史新论(笔谈)  

New Comment on the History of Taxation in Western Europe

作　　者：顾銮斋[1] 施诚[2] 张殿清[3] 于民 滕淑娜[5] 李领娣 

机构地区：[1]山东大学历史文化学院 [2]首都师范大学历史学院 [3]河北大学历史学院 [4]潍坊学院法学院 [5]山东财经大学马克思主义学院

出　　处：《山东师范大学学报（社会科学版）》2024年第1期25-53,共29页Journal of Shandong Normal University(Social Sciences)

基　　金：国家社科基金重大项目“多卷本英国赋税通史”(18ZDA212)的阶段性成果。

摘　　要：作为国家社科基金重大项目“多卷本英国赋税通史”的阶段性成果,各子课题负责人基于方法、视野的考量,根据笔谈论文的特点进行了选题,力求将自己新近的思考呈现给读者。笔谈主要对英国1610年的“大协议”、西欧绝对君主制时代的税收变革、新财政史学从“领地国家”到“税收国家”的概念与理论、西欧现代税制的建立、西欧中古早期税制的特点等问题进行了探讨。其中,有的问题国内学界还没有研究;有的问题国内外学界虽已有研究,但在作者看来,概念生成和理论建构还存在问题,于是介入讨论,提出了自己的观点。总体看来,笔谈的创新性是显而易见的,希望能对英国乃至欧洲的赋税经济史、政治制度史、文化史的认识和研究有所助益。As a milestone achievement of“Multi-volume General History of British Taxation”,a National Social Science Fund Major Project,the leaders of each sub-project selected the topics according to the characteristics of the topics based on their own methodology and vision,in hopes of presenting their recent thoughts to the reader.The issues in the following papers mainly involve the“Great Contract”in 1610 in Britain,the taxation changes in the era of absolute monarchy in Western Europe,the concepts and theories in the new fiscal historiography from“domain state”to“tax state”,the establishment of modern taxation system in Western Europe,and the characteristics of the taxation system of Western Europe in the early medieval period.Some of these issues have not been studied in the domestic academic circles while some issues have been studied at home and abroad,but in the authors’opinion,there are still gaps in the concept formulation and theory construction,which prompted the authors to participate in the comment and discussion and put forward their own viewpoints,which,on the whole,are obviously innovative,and it is hoped that the publication of the papers will be helpful to the understanding and study of the economic history of taxation,the history of political system and cultural history in Britain and in Europe.

关 键 词：西欧 赋税 “大协议” 绝对君主制 

分 类 号：K103[历史地理—历史学]