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《Public Finance Research》 2018-06
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Development of Discipline of Public Finance Law in European Civil Law Countries and Its Enlightenment for China

Weng Wuyao;  
Through the study on development of discipline of public finance law in European civil law countries such as Italy, Germany and Spain, it can be found that the evolution of legal ideology on public finance went through three stages: from legal formalism which does not consider the economic, politic and social contents of public finance, to methodology of integralism which emphasizes integration of economic and legal studies, and then to substantive and unitary methodology which considers public finance science as base and presupposition of research of public finance law. As a result, the public finance law has been developed into legal discipline and legal department with absolute independence. Besides, because of unity of the public finance law, the tax law and other legal departments on public finance, to which the general study method and common principles of public finance law are applicable, demonstrate the feature of relative independence. China's development of financial and tax law with perfection of teaching should draw lessons from foreign experiences then to realize the helpful innovations on theories and methodologies of financial and tax law in order to expedite the establishment of modern financial and tax system.
【Fund】: 作者主持的中国政法大学科研创新规划项目“我国民法典编纂过程中的税法与私法制度协调研究”(10818427);; 中国政法大学研究生跨学科教育教学改革项目“实质和统一方法论下财税法与财政(税收)学跨学科教学改革研究”(KXKJGLX1801)的阶段性研究成果;; 中央高校基本科研业务费专项资金资助
【CateGory Index】: D912.2
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