国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察

doi:10.16382/j.cnki.1000-5579.2007.01.004

华东师范大学学报(哲学社会科学版) ›› 2007, Vol. 39 ›› Issue (1): 16-21.doi: 10.16382/j.cnki.1000-5579.2007.01.004

• 中西中古赋税理论比较研究 • 上一篇下一篇

国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察

张殿清

河北大学人文学院，河北保定 071002

收稿日期:2006-10-20 出版日期:2007-02-25 发布日期:2007-01-29
作者简介:张殿清（1972—），男，河北保定人，河北大学人文学院历史系讲师，历史学博士

The Principle That "The King Shall Live of His Own" and the English Basic Theory of Taxation——A Quantitative Analysis of Tudor Kings' Not Breaking the Principle That "The King Shall Live of His Own"

Dian-qing ZHANG

College of Humanities, Hebei University, Baoding 071002, China

Received:2006-10-20 Online:2007-02-25 Published:2007-01-29

摘要/Abstract

摘要：

国王财政自理原则是英国基本赋税理论的重要内容。尤其在中世纪晚期和近代早期, 它是议会约束国王征税的重要依据。一些学者依据都铎王朝中后期税收方面出现的某些变化, 提出此时国王已经突破国王财政自理原则限制的观点。本文则借助大量事实和数据, 在定量地分析了这个时期议会税收入和战争支出的基础上, 证明都铎国王仍然遵守着国王财政自理原则。

关键词: 国王财政自理原则, 赋税理论, 都铎王朝

Abstract:

The principle that"The King Shall Live of His Own"was important in English theory of taxation.In the late medieval period and early modern period, among others, it served as a weapon to curb Kings' levying taxes.Some scholars, seeing certain changes in the tax system, hold that Tudor Kings broke such a tradition.This paper is intended to prove that Tudor Kings still conformed to the principle that "The King Shall Live of His Own"through quantitative analyses of the revenues from taxes granted by the Parliament and the war expenditure.

Key words: the principle that "the King Shall Live of His Own", theory of taxation, the Tudor Dynasty

中图分类号:

张殿清. 国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察[J]. 华东师范大学学报(哲学社会科学版), 2007, 39(1): 16-21.

Dian-qing ZHANG. The Principle That "The King Shall Live of His Own" and the English Basic Theory of Taxation——A Quantitative Analysis of Tudor Kings' Not Breaking the Principle That "The King Shall Live of His Own"[J]. Journal of East China Normal University (Philosophy and Social Sciences), 2007, 39(1): 16-21.

图/表 4

参考文献 23

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[1]	施诚. 试析中世纪英国税收理论^*[J]. 华东师范大学学报(哲学社会科学版), 2007, 39(1): 10-15.
[2]	顾銮斋. 由私有制形态看英国中古赋税基本理论[J]. 华东师范大学(哲学社会科学版), 2004, 36(4): 63-68.

国王财政自理原则与英国基本赋税理论——都铎王朝末期突破国王财政自理原则的实证考察

The Principle That "The King Shall Live of His Own" and the English Basic Theory of Taxation——A Quantitative Analysis of Tudor Kings' Not Breaking the Principle That "The King Shall Live of His Own"

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