Tax Revenue And Constitutionalism

The science of economical constitutionalism presents to us a new method to study constitutionalism from the perspective of citizen property rights. The tax revenue is regarded as a public domain closely related to citizen property rights. It may be noted that, tax revenue as a common custom has played an important role in the history of world constitutionalism, and there is a tight tie between tax revenue and constitutionalism. On one side, the modern capitalist practice of constitutionalism started directly from the constitution of the articles of tax revenue, which is the economic foundation of constitutionalism; on the other side, the constitution of the fiscal articles, the constitution of the articles of tax revenue, and the contents of statutory taxation principle, three parts of constitutionalism, can efficaciously propel the development of tax revenue and strengthen the ruling of law in terms of tax revenue.Tax revenue has played a significant role in the development of the important foundation for constitutional civilization such as democratic politics, deputy system, and social agreement theory. The struggles for taxation rights represented by the British Free Magna Carta in the 13~th century milestoned the movement of "sovereign belongs to the public." It also encourages more citizens to participate in national politics in the modern times. Tax revenue is an important national activity closing linking together the citizen property rights and the operation of a whole nation. It is also the economic guarantee for constitutional operation, as well as an important economic factor for the formation of constitutionalism. National taxation right is indispensable and should be entitled strictly by national constitution. The taxation right of government is endowed by its people, and all the taxation elements and rights should be strictly stipulated by laws. The eventual purpose of taxation is to maintain the operation of a nation, provide necessary products for the public, and guarantee citizens' rights. Taxation laws as a part of constitutionalism should abide by the principles of strict control over nation taxation right and citizen property right.The contents of statutory taxation principle is a representation of the rule of law in the aspect of taxation, and it is the request of the society with the rule of law for tax revenue. The contentsof statutory taxation principle is the initial principle and basic sign for the constitution of the articles of the tax revenue. Consequently, it is of high significance for our nation's constitution of the contents of statutory taxation. We should make the contents of statutory taxation a fundamental principle and categorizes rationally our nation's tax revenue legislative right at syntagmatic and paradigmatic levels so as to improve our nation's tax revenue legislative system.