| Throughout the constitutional development of the United Kingdom,it is closely related to the development of the fiscal system and promotes each other.The struggle between the king and the parliament on the power about taxation goes through the history of constitutional development.Even the house of Commons of parliament was born out of the taxation issue between the king and the nobility,and the gradual increase in social property held by civilians and the gradual increase in political status.The representative system,the constitution of the monarchy,and the systematic vocabulary we are familiar with are in fact inseparable from the issue of taxation rights.British constitutional historian Stubbs said: "The success of the royal power is usually at the expense of money.Many freedoms are subject to taxation,and taxpayers and recipients are not ashamed of it."Before the seventeenth century,the struggle between the royal power and the parliament was a trade-off.With its own money bag power,the parliament has continuously contracted and mastered the power that originally belonged to the king,and established a public finance institution such as the Financial Department to control the tax revenue and expenditure of the king within a certain scope.And the parliament's right to approve taxation gradually spread from the upper house to the lower house.In the 15 th century,the lower house of parliament obtained the right to approve,supervise,and move the tax.The seventeenth century was a milestone in the development of British constitutional history,especially the glorious revolutionary events.Before the glorious revolution,the struggle between the parliament and the king reached the most intense moment in centuries.The autocratic monarchy controlled by James I and Charles I wanted to engulf the power of parliament and establish the supreme power of monarchy.The parliament's opposition to the king's authoritarian practice was only firmly resisted by the constitutional principle of the right to ratify the tax.The taxation bill proposed by the king was not recognized by the parliament,and some taxes that the former king could levy could not be obtained by the parliament.Authorized,the king who wants to earn income can only choose to either illegally levy taxes or use other king privileges.With the expansion of the scale of foreign wars and the inflation caused by economic development,it is increasingly difficult for the king's income to cover the royal family's total expenditures.Frequent collections and illegal taxation have led to the conflict between the king and the parliament.Deteriorating,Charles I was sentenced to death by the parliament,the British for 11 years without the king's government,the Republican government's attempt,and finally the expulsion of James II,re-election of the parliament's own satisfied king and other events.After the glorious revolution,the parliament carried out a comprehensive "collection" of the king's taxation rights,the signing of the "Bill of Rights","Three-year Act","The Succession to the Throne",etc.,the establishment of the royal system,and none of these incidents.Intertwined with the struggle between the king and the parliament on the right to tax.The constitutional achievements brought by the glorious revolution are actually based on the parliament's grant of the king's throne and the control of the king's entire taxation right.The struggle for taxation rights essentially belongs to the struggle of political power between the two sides.Since then,the king's taxation rights have all been under the "consent" condition of the parliament,the birth of the royal fund system,the establishment of the public finance system,the establishment of the principle of parliamentary sovereignty,the establishment of a representative government,and the spread of power to the king.Other power restrictions,the birth of a limited government,and the premise of the birth of a modern tax system are the fruits of the victory of the parliament in this struggle for taxation. |
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