The Constitutionalism Control Over State's Taxation Power

Being the ties of benefit relationship between citizen and nation, taxation build up the material foundation of one country and get much involved in the civil property freedom rights. To control the income and outgo of taxation is equal to grasp the economic life line of government and consequently be provided with the ability to control the government. Just rely on their taxation system, the western countries make their constitutionalism object be true, through legal control over the taxation's collection and use and subsequently to control the government power. The research motivation of the thesis is from the angle of taxation to make it clear that how to erect our country's constitutionalism through legal control over the taxation power exertion.Viewed from such three dimensionality as of philosophy of taxation law, constitutional law and public finance, the author concentrates on the subject about the taxation power and the following problems relevant to it as about the Jury theory foundation, about the constitutional constraint, about the taxation system principle and about the constitutional monitoring mechanism. The thesis'subject is to building up the theory construction of the constitutional control over the state taxation power, to realize the taxation legalization in China.From nation science angle, the thesis holds such view that the acquirement of nation's taxation powers only from grant or consent of its citizen and exertion of such power should under the control of citizen's rights. Furthermore, the purpose o taxation use should only to be confined into protection of citizen's benefit. From the view of economics, the author considers that the criterion of taxation levy should base on the benefit or public service which the citizens have enjoyed. The taxpayer's tax burden capacity lined the morality margin along the nation's taxation power. From the view of law, the author confirmed that the definition about the characteristic of taxation legal relationship should base on the"debt tie theory"and to remove the dominance position of nation power in taxation activity.The thesis re-constructs the taxation conception in the constitutional law through norm analysis and set the boundaries of the state taxation power. The taxation conception in the constitution, besides its basic characteristics in traditional taxation...