Democratic Perspective on Fiscal Rule of Law - Tax Law Research Series (15)

Author: Liu Jianwen
Publisher:
Publish Date: 2006-05-01
Features: "The history of constitutional development is the history of fiscal development," as has been proven by the historical development processes of various countries. However, how to make reasonable arrangements for the collection and expenditure of national finances has always been a concern for nations. Currently, the formation of fiscal order is more often examined from the perspectives of economics, fiscal science, or political science, while the legal perspective on fiscal behavior is often overlooked. Bringing fiscal behavior into a standardized framework and achieving the democratization and rule of law in fiscal matters are crucial for the rule of law construction of a state, directly determining the degree of rule of law in the legislative, executive, and judicial processes. This book first summarizes and abstracts the concept of fiscal power, examines the operation and legal regulation of fiscal power, and then conducts detailed research on national fiscal revenue behavior, fiscal expenditure behavior, and parliamentary supervision. Finally, it explores the reform and improvement of the budget law.