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有关课税依据,已形成一些学说,却多重在以国家本位或纯经济层面阐释。鉴于私人财产权的权利中心地位及宪政意义,宜以物权为逻辑起点,以社会契约为切入点,探讨纳税人缘何纳税。
The basis of taxation has formed a number of doctrines, but multiple interpretations in the national standard or purely economic level. In view of the centrality of power and the constitutional significance of private property rights, it is advisable to use property rights as a logical starting point and social contract as a starting point to explore why taxpayers pay taxes.