earticle

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.

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.