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西方福利国家危机对中国控税的启示
引用本文:刘丽. 西方福利国家危机对中国控税的启示[J]. 上海交通大学学报(哲学社会科学版), 2007, 15(6): 48-56
作者姓名:刘丽
作者单位:湘潭大学法学院,湖南,湘潭 411105
摘    要:
西方发达国家先后经历了"自由法治国"和"福利法治国"两个时期,目前正在进行着福利国的反思与危机处理。因为,福利法治国不仅使国家机构急剧膨胀和税权的非理性扩张,而且也导致了"议会行政化"和"行政的立法化"。相比而言,我国虽然是"单位型"福利模式,远未达到西方"福利国"的社会形态,但却同样面临着税权的规范和控制问题亟待解决。为了消除城乡和区域差距,实现统筹发展,中国必须首先实现税权监督的法治化、民主化及程序化。

关 键 词:福利国家  税权  启示
文章编号:1008-7095(2007)06-0048-09
收稿时间:2007-06-25
修稿时间:2007-06-25

The Crisis of Welfare State in Western Countries and Its Inspiration to China
LIU Li. The Crisis of Welfare State in Western Countries and Its Inspiration to China[J]. Journal of Shanghai Jiaotong University(Social Science), 2007, 15(6): 48-56
Authors:LIU Li
Abstract:
Developed western countries have experienced the welfare state and the liberal state periods and are now reconsidering the welfare state and dealing with its consequent problems.The welfare state not only bloated the state organizational structure and dilated the power of taxation irrationally,but also led to the administrativization of parliament and the legislation of administration.In contrast,though China's welfare system is extremely different from the western"welfare state",it faces similar difficulties in regulating and controlling the right of taxation.To eliminate the discrepancies between the urban and the rural areas and between different parts of China so as to achieve development of the country as a whole,China must,first of all,seek to achieve legalization,democratization and procedurization in the supervision of the right of taxation.
Keywords:welfare state  the power of taxation  inspiration
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