Some Concepts and Their Definitions in Medieval Chinese and Western Taxation Theories

doi:10.16382/j.cnki.1000-5579.2007.01.002

Abstract

Abstract:

There were basic theories of taxation both in Chinese and Western societies of the middle ancient period. In China, the basic taxation theory derived some specific theories.The basic theory was an in-depth theory, whereas those specific theories were a kind of surface theory; in general the former determined the latter?s properties, whereas the latter reflected the former?s characteristics.If the basic theory was absolute, then specific theories were generally absolute too; if the basic theory was democratic, then specific theories were generally democratic.

Key words: middle ancient society, basic theory of taxation, specific theory of taxation

CLC Number:

Luan-zhai GU. Some Concepts and Their Definitions in Medieval Chinese and Western Taxation Theories[J]. Journal of East China Normal University (Philosophy and Social Sciences), 2007, 39(1): 2-9.

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