Constitutional Significance Of The Evolution Of British Tax System

The interaction between the political development and national growth in our financial relationship does exist. Political developments here, mainly referring to the constitutional, Financial growth is tax revenue. This article has two clues: on one hand, the British tax system through the feudal tax system, the feudal taxes to be mixed with the national tax system and after the Glorious Revolution in 1688 the of the state's tax system finally established in the United Kingdom. On the other hand, accompanied by the development of tax system, the country's political system also constantly change, the parliamentary system and the formation of nation-state, the ultimate establishment of representative government. Tax was able to promote the constitutional development of, firstly, because the state taxes are the material basis for the existence and operation of the government out of revenue needs to make concessions to taxpayers to make their own taxing powers be limited; secondly is because the tax related to the taxpayer's property interests, the people demand the normative tax system to protect the financial authority and impartiality of the rights of security, so they need to control the government's taxing authority. This author attempts to link the British tax system and constitutional development, analyzed the evolution of the British constitutional formation from the tax system researchThe full text of a total of more than 30,002 words, in addition to the introduction and conclusion, the total is divided into three parts.The first part provides a general view in which the author introduces the Britain's feudal taxes and the"Magna Carta"of the enactment. That main focus is on the feudal contents and principles of taxation and the"Magna Carta"for the reconstruction of the principles of the feudal tax after the Norman Conquest. Britain's feudal system originates in Western Europe, but between which there are differences, owing to the king power caused by the integration and adjustment of the Anglo - Saxon political heritage and the feudal system of Normandy by William the Conqueror, breaking the system of seigneurs and vassals level interval to achieve the highest lord for the king's unification. According to private contractual relationship between Feng Jun (the king) and Feng-chen (nobility), the king's financial property has access to land rights, while the vassal has the obligation to provide the above-mentioned taxes. However, beyond the scope of the special financial revenue, you must obtain the consent of the taxpayer. Accordingly, two principles deri ved from the revenue: the king lives on their own incomes and taxes must acquire the consent of the taxpayer. However, with the improvement of national systems and the strengthening of the feudal monarchy, the king continued breaking through the tax system under seigneurs and vassals, grabbing more economic income, which is bound to the resistance of noble lords, and at last nobles made the final victory, of which the promulgation of"Magna Carta"is the main symbol."Magna Carta", as the feudal contractual documents, by the way of statutory law confirms and consolidates the principles of taxation so as to providing theoretical basis for the election and development of parliament, which is the most important contribution of"Magna Carta"to Britain's constitutional development.The second part discusses the generation of British national tax revenue and the principle of parliamentary sovereignty. The interaction between feudal tax and national tax constitutes the basic form of English medieval taxes. In the early middle ages, the Britain mainly levied on feudal tax, achieving the main peak in the 13th century, after which there was a feudal tax and national tax, but the national tax gradually gained the upper hand and eventually replaced the feudal tax. This result was caused by a variety of reasons, and in the nation-state formation, Feng Jun Feng Chen system, the king's power was increasingly powerful, and more frequent occurrence of war was to stimulate demanding for the king to tax the feudal taxes, which were not to meet the needs of the king and his government, in this case, the new tax system came into being, which is the national tax revenue. The new system required a new political system support, which was the principle of parliamentary sovereignty, because parliament represents the public interest and needs of taxpayers, the king imposed tax are subject to parliamentary approval, and then the parliament gained the victory during the competition between parliament and the king's duty, so the principle of parliamentary sovereignty was created.The third part talks about the significance of evolution of the tax system to the British constitutional. Replaced by the feudal state tax, after tax, the author analyzed the British parliamentary democratic system in the theoretical basis of the national government through the tax supply and demand. Parliamentary democracy established the'spirit of limited government'for the British constitutional monarchy, the spirit of limited government is the country's public power under control, people's basic rights are guaranteed in the British Parliament control the country after the financial powers and gradually get the legislation rights and the government's supervision. Shows that taxation is the link between the state and the people's "medium", the British constitutional development process originated from the struggle between the taxpayer and the economic interests of the king and gradually expanded to control the powers of national governments, it is, within a society bottom-up constitutional development process.