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來源資料
頁籤選單縮合
題名 | 賦稅原則、公民責任、和社會變遷=Taxation Principles, Citizen Responsibilities, and Social Change |
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作 者 | 熊秉元; | 書刊名 | 經社法制論叢 |
卷期 | 19 1997.01[民86.01] |
頁次 | 頁267-285 |
分類號 | 567.01 |
關鍵詞 | 賦稅; 公民責任; 社會變遷; |
語文 | 中文(Chinese) |
中文摘要 | 在現代工商業和民主的社會裡,公民的主要責任之一是在於以適當的方式解決屬 於政治性的問題;政治性的問題包括「賦稅」和「公共支出」這兩部份。比較簡單的問題是 在既有典章制度的架構下,選擇賦稅和公共支出的內容。比較複雜、也比較根本的問題,是 選擇一套適當的典章制度來處理賦稅和公共支出這些事務。對於一個已經上軌道的社會而言 ,社會上的典章制度已經燦然大備,因此只需要處理第一個層次的問題。對於一個歷經根本 性改變的社會 (如臺灣 ) 而言,就必須、或不得不處理屬於第二個層次的問題。 |
英文摘要 | In a modern, industrial and democratic society, one of the citizens' responsibilities is to find an appropriate way to deal with political matters which concern taxes and the public expenditures. On one level, this implies that, given the consititutional framework, the citizens are to choose the institutional structure governing the determination of taxes and public expenditures. For a well-developed society, only those issues related to the first category have to be dealt with. For a society, that is experiencing fundamental changes, such as Taiwan, issues related to the second category have to be dealt with as well. The central concern in this paper is the beneficiary-pays principle; however, the issue can and should be analyzed from a more general perspective. In addition to illustrating that the meanings of rights, the responsibilities of the citizens, and the change in nature of a society are all relevant issues, Taiwan's specific experiences are analyzed. It is argued that the relationship between resources usage and the accompanying responsibilities in the public domain should be strengthen, and that a greater awareness about the public domain of the general public is called for. For the awareness would forster the ability of the citizens in participating and in dealing with the public matters. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。