On Tax Constitutional

Constitutionalism of taxation is an activity or a process, which regulatesfundamental principle and basic legitimate system conceming taxation law inconstitution. In modem society, the economic relationship between citizens andcountries is tax revenue. Because taxation involves in citizen property fights, itneeds to be bonded by constitution. In many countries, there are some regulationsabout tax constitufionalism in constitution. Practice in constitution governmentstarted from taxation constitutionalism directly. Since market economic has beeneracted, taxation plays a more and more important role in our ordinary lives. At thesame time, the relationship of taxation and citizen property rights is nearer thanbefore. Taxation constitutionalism is not only the fundamental premise of rule bylaw, but also the beginning of constitution government. Since a great number ofachievements have been made by our country in rule by law and constitutiongovernment in recent years, we should take taxation constitutionalism in time.Thus, it will put the development of our country in rule by law forward. So thisitem has been paid much attention in many countries. For above reasons, toresearch these problems about tax constitutionalism can promote constitution andtax law, and make them perfect. Meanwhile it also ensure revenue of our countryand protect tax-players' legal rights. For all, these researches will make muchadvance in politics and economics.This article is divided into four parts, and there are more than 30000 wordsin total.The first part of this article carries on the outline of tax constitutionalism. Itintroduces the historical evolution and concept of this topic and analyzes which theconception comes from, developing unceasingly on this foundation. Here it statesthe general principles of tax constitutionalism, coming from the theory of financeconstitufionalism raised by Buchanan. At the same time, we also find the same trait:the improvement of the bourgeoisie countries began from constitutionalism almost.During the long period, tax law and tax execution have been involved in thegovernment revolution almost every time. Citizens' legal rights in private propertywould be much endangered when they abandon the heavy tax loan form the government, which made the abrupt spot of revolution exactly.The second part of this article evaluates the necessity of taxconstitutionalism. With many advantages, taxation can not only raise money forthe county, and provide capital to furnish public products for the society, but alsomake the economic conditions more stable and dispose social recourses better. Atthe same time, the essay analyzes its necessity from economic angle. Then this partdiscusses the theories and practical value. On the one hand, it is an importantpremise of rule by law in our country. Tax consfitutionalism advances tax-players'consciousness in abiding by law and offer legal foundations for countries levyingby government. On the other hand, the article suggests economical development,power control and human rights to clear the view of practical value of taxconstitutionalism.The third part of this article introduces the basic content including threepoints: fundamental principle oftax constitutionalism, the division and the featureof legislative power of tax and citizens' paying tax obligation. Fundamentalprinciple includes levying fights by govemment and citizens' paying tax obligation.The essay introduces the concept and development of the two principles at thebeginning. Then, it stipulates basic conditions of the division of legislative powerof tax in our country. Lastly, the part provides the relationship between citizens'rights and obligation in general and prescribes it further from constitution angle.The forth part of this article expounds deficiency and fulfillment in carryingthrough tax constitutionalism. Doctrine of taxation by law and doctrine of taxationby equity have not been formulated clearly in constitution of our country yet.Secondly, as one of the most important legislative powers in our country, thelegislative power of tax has been focused on administrative body and the centralauthorities of state excessively. Thirdly, citizens' paying tax obligation has onlybeen put forward in our constitution. But even one word about tax-payers' rights isnot prescribed. For all about this, the deficiency of these items makes negativeeffects on the economic lives in our country. According to these reasons, the articleprovides some related advices to fulfill tax constitutionalism.