Tax State and Its Legal Construction

Abstract

The origin of modern state is taxation.Tax state is a mixture of taxes in modern area which has the character of public price and non-profit-making,and democracy and rule-of-law of modern state.Tax state should be reflected in the aspects of public goal and national goal.If there is no tax state,the real state-ruled-of-law which takes economic liberty as its centre will be impossible.Tax state must build a structure which will complete the rule-of-law.Taking tax state's principle of legalism,egalitarian and human rights which stem from democracy of finance as a derivation,we should perfect the system of fiscal constitutionality,fiscal decentralization of authority and correlative procedures and set a basic boundary for the operation of tax state.