作者：张富强
作者介绍：华南理工大学法学院教授，博士生导师
出版日期：2016年4月9日
内容提要 税收国家最初是西方学者从财政角度对一种以私有制为基础的国家形态 的界定，指的是财政收入大部分依存于税收的国家。由于税收国家的理论与我国传统经济 体制、法律制度和社会文化观念存在着较多的冲突，因而需要运用多种视角深层次地考察 我国构建税收国家的基础。客观而言，我国虽以公有制为基础且政府全部收入对税收依存 度相当的低，但随着市场经济的发育和发展，同样呈现构建税收国家的可行性。而现代税 收国家的建成，无疑需要我国在经济体制、法律制度和社会文化观念等方面的深层次变革 相配合。
关键词 税收国家 社会文化观念
Abstract: Tax states is initially defined as a state form based on private ownership by the western scholars from a financial perspective，in which the fiscal revenue depends heavily on tax． Due to the large differences between the theories of tax states and China’s traditional economic structure，legal system and concept of social culture，the foundation to make China be a tax state should be deep inspected from multiple perspectives． From an objective point of view，despite the fact that China is based on public ownership system and that China’s government revenue barely relies on taxation，it is feasible for China to build a tax state with growth and development of the market economy． Undoubtedly，construction of modern tax state requires the collaboration of deep-layer reforms on economic system，legal system and social cultural concept，etc．