文档介绍：税权的合宪性控制摘要现代国家的财政几乎都是以税收为主要经济来源,税收作为国家和公民之间利益关系的纽带,关涉公民的财产权、生存权和平等权等基本权利,并为现代法治国构建之基础。宪政是现代法治国家的一个基本政治制度范畴,税收于国于民表现出的重要性理所当然应该成为宪政约束的主要对象。但是由于我国对于税的研究大多集中在经济财政的范畴,再加之宪法层面规定的缺失,导致我国税权的不规范以及对于税收等基本概念的混乱。税收立法权方面横向与纵向权力划分不合理,并且过多强调国家权力,而忽视了公民权利的保障;税收执法主体与纳税人的权利意识不强以及执法行为的不规范, 从而影响到税收的执行;政府用税应严格按照预算法的规定支配税款,但我国预算制度存在诸多漏洞,有待加强,事后的审计监督也尚不完善。本文就是针对这些不足与缺失,找出相应的对策,从而为宪政国家的建立找出突破口。以法定主义原则与量能课税原则为基础,在税收立法权方面,发挥人大的作用,以权力机关为中心,适当扩大并规范地方税收立法权,在立法的过程中注意公民权利的保护;在执行权方面,提高税收执法主体及相对人的权利意识,加强执法程序的公开性和参与性,保障权利的实现,加强税收执法权的监督, 规范运行方式;在用税权方面,加强预算与审计制度的建设,完善代议民主制, 加强人大的建设。关键词:税权,宪政,税收立法权,税收执行权,用税权 ONSTITUTIONAL IUGHT TO CONTROL TAX ABSTRACT Modem stateinalmost alloffinances asthemain source of tax revenue as a state and citizens of thelinkbetween theinterests,concemed citizens,property rights,the right tosurvival and the fundamental rights ofequality and build a modem country on the basis role oflaw is a modem politicalsystem ofthebasic areas oftaxationinthecountry toshow people theimportance of amatterof course should be themain target ofconstitutional constraints. However,due tomy research most ofthe tax on theeconomic andfiscal areas, together withtheprovisions oftheconstitutional levelthemissing,leading me the right to tax non—standard as well as the basic concepts oftaxation confusion. Aspects ofthe taxlegislativepower horizontal and verticaldivision ofunreasonable andexcessive emphasis on statepower totheneglect oftheprotection ofcivilrights; tax law enforcement subj ects andtherights ofthetaxpayers do not have astrong awareness and enforcement ofnon—normative acts,which affects the revenue implementation;Government tax law should be strictly ordance with the provisions ofthebudget tax disposable,but thebudget system in our country there are many loopholes tobestrengthened,after theauditand supervision are also not perfect. This article ismissing forthese deficiencies and to identify appropriate countermeasures,thus the establishment of constitutional sta