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本文从比较法角度探讨财政宪法的基本问题,有关财政宪法上的基本原则,包括财政民主主义、财政法定主义、财政健全主义、财政平等原则与社会国家原则、市场经济友善及促进原则等,以发挥财政法上之财政收支管理功能、社会正义功能以及促进经济发展功能。有关国家财政收入及支出,涉及国民负担以及公共服务之生活权益事项,均应有国民之参与,并经国会之审议同意。故有关课税收入事项应适用租税法律主义,非税公课也应适用法定原则,应有法律规定为依据,预算支出也应经国会审议通过又有关国家财政收支状况也应资讯(信息)公开,以接受国民监督。关于财政收支划分,中央与地方财政负担之划分原则,应采取任务与支出责任连接原则。各级财政收入之划分应配合对应其基本任务需要之财政支出。有关转移支付之分配,应满足各地方之基本财政需要以及支应特别灾害事故等负担支出,以使国民享受政府公共服务之均等化,以促进各地方均衡发展为目标。有关预算宪法之各项原则,包括地方预算自主原则、整体经济均衡原则、预算案之基本原则之中央统一立法权、预算之完整性原则、财政收支平衡原则、财政稳定之监督(避免预算危难)、预算之暂时执行授权、责任政治原理、预算执行之监督等。
This article discusses the basic issues of the fiscal constitution from the perspective of comparative law, the basic principles of the fiscal constitution, including financial democracy, financial statutoryism, fiscal integrity, the principle of financial equality and social and state principles, the principle of market economy and the promotion of the principle of We should make full use of financial revenue and expenditure management functions, social justice functions and economic development functions. With regard to state revenues and expenditures, matters concerning national burdens and living rights of public services, there should be the participation of the citizens and the approval of the Diet. Therefore, the matters relating to taxable income tax law should apply tax levied should also apply statutory principles, should be based on legal provisions, the budget expenditures should also be reviewed and approved by the parliament and the state financial revenue and expenditure should also information (information) Be open to accept state supervision. With regard to the division of fiscal revenue and expenditure, the principle of division of financial burden between the central and local governments should be based on the principle of connection of tasks and expenditure responsibilities. The division of fiscal revenue at all levels should meet the financial needs corresponding to its basic tasks. The distribution of transfer payments should meet the basic financial needs of all localities and the expenditures incurred in support of special disasters so as to enable the citizens to enjoy the equalization of government public services and to promote the balanced development of all localities. The various principles of the budget constitution include the principle of autonomous local budgeting, the principle of overall economic balance, the central unified legislative power of the basic principles of the budget, the principle of budget integrity, the principle of fiscal balance, the supervision of financial stability (avoiding budgetary distress ), The temporary execution of the budget authorization, the political principle of responsibility, the supervision of the budget execution, etc.