税收有效性、征税权归属与宪法性约束

张宏彦; 张念明

税收有效性、征税权归属与宪法性约束

引用本文：张宏彦，张念明.税收有效性、征税权归属与宪法性约束[J].财经理论与实践,2012,(4):124-128

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作者	单位
张宏彦，张念明	（1. 山西财经大学财政金融学院，山西太原030006；2.中南财经政法大学财政税务学院，湖北武汉430073）

中文摘要:税收的有效性一方面蕴含着效率、公平与稳定的积极职能，另一方面包含着对产权结构的效益负责的消极职能。税收有效性由国家征税权负责实施，征税权归属构成税收有效性的政治基础，征税权代议制由于在其内部结构中设置了平衡机制而成为实践税收有效性的现代制度基石。伴随着政治结构中利益集团的成型，征税权代议制导致多数联盟对少数者的歧视与强占，为确保税收有效性，需要从程序和实体两个侧面对征税权施加外在的宪法性约束。

中文关键词:税收有效性征税权宪法约束宪政经济学

Tax Efficiency, Tax Jurisdiction and the Constitutional Constraints

Abstract:Tax efficiency on one hand can promote the efficiency, fairness and stability of the society, on the other hand, it maybe impair the structure of property rights. Tax jurisdiction is the political foundatioin of the tax efficiency, and tax representative system which has balance mechanism inside is the practical foundation. However, with the growth of interest grounp, tax representative system has being a kind of majority alliance which is depriving the minority of their rights. To guarantee the tax efficiency, consititutional constrains are needed.

keywords:Tax efficiency Tax jurisdiction constitutional constraints Constitutional Economics

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