Earticle

Abstract

중국어

租稅國理論作為財稅法學方法之座標系統，不僅使得吾人在多元價值社會之辯論得以聚焦，毋寧提醒世人必須面對人類社會共同體中永恒而關鍵之問題，以在不同世界觀, 歷史文化背景以及國家社會關係之中尋求各自的可行性. 本文以租稅國理論之跨越學科，承接法域的特性為經，分就國家社會二元論、憲法基本價值體系以及憲法上國體三者，進行全球化脈絡的論述與反思.

영어

The theory of tax state being the coordinate system of fiscal jurisprudence, contributes to focalization of debate in a pluralistic society and also reminds of eternal yet essential inquiries into human community, to search for one’s own plausibility in respective world visions, historic and cultural background, as well as the relations between state and society. This paper aims from the perspective of interdisciplinary nature of tax state, to narrate and reflect in the context of globalization the dualism of state and society, the basic tenets of constitutional law, as well as the structural form of state.

Contents

摘要
 Ⅰ. 問題概說：租稅國家與現代法治社會
 Ⅱ. 傳統與當代：領域法學、 科際整合、 多元國家社會
 Ⅲ. 傳統與未來：多元價值、 座標系統、 結構原則
 Ⅳ. 當代與未來：租稅利益、 財貨秩序與體系藍圖
 Ⅴ. 結論與展望
 参考文献
 

Authors

• 藍元駿 [ 람원준 | 中國文化大學法律學系副教授。 ]

Reference