Study On Tax Constitutionalism

Tax is the price that taxpayers defray to enjoy public products. It is the prerequisite of tax and constitutional democracy that recognize the private ownership and taxpayers'independent personality. Meanwhile, the contention and restriction of the levy power established the foundation of western constitutional government. Owing to historical condition, the construction of tax constitutionalism shoulders heavy responsibilities in our country.Tax constitutionalism is the combination of economic system and political system in the condition of market economy, the constitutional arrangement in the tax field, and the criterion of balancing taxpayers'tax right and national tax power. The connotation of tax constitutionalism includes two dimensions at least, i.e. the sovereignty of taxpayers and the limited tax government. The development of the theory of tax constitutionalism has largely circumscribed because of the conflicts between traditional culture and constitutional culture in our country. Thus the choice of tax constitutional government has great theoretical and practical significance in our country.Taxpayers'tax right and national tax power are a pair of key contradictions in the tax constitutionalism. Taxpayers'tax right is the fundamental right that taxpayers take in amortizing their private ownership, which includes the right of enjoyment, the right of decision, the right of intendance and the right of relief in tax. National tax power is the executive power of the state, i.e. the power of levy and use. The basic frame of the tax constitutionalism is formed by the equilibrium and inter-dynamic between taxpayers'tax right and national tax power. It is the important topic of tax constitutionalism how to balance the two. Among them the balance and harmony between the private ownership and national ownership are the prerequisite of the balance between taxpayers'tax right and national tax power, while the principle and mode of balance include approval principle and democratic participation.The operation of tax constitutionalism, which reflects in every sector as tax making, levying, expending and relieving, is the guarantee to equilibrate the tax rights of state and taxpayers. Among them tax legislation is the abstract form of tax making for taxpayers, and the hearing in tax making is the concrete form for their participation, while the constitutionalism of levy power is key for restricting national levy power. The budget of tax using is the main way that taxpayers participate in the policy of tax...