Editor: HOU Jianxin(Professor of IEC, TJNU)

Authors:

GU Luanzhai(Professor of School of History SDU)

YU Min(Professor of Weifang Universiy)

TENG Shuna (School of Marxism, Shandong University of Finance and Economic)

Publisher: The Commercial Press (June2024)

Introduction:

This volumetakes the world civilization as a reference system and examines the history of European finance and taxation in the historical development process of European civilization.

Taking the parliament that prominently reflects the characteristics of European civilization as the axis, the author reveals the inheritance, adjustment, development and innovation of the main theories and practices in the development and evolution process of European finance and taxation history, striving to clearlyexpress, interpret and generalizethe tax and financial characteristics of European civilization.

In this book, the author not only analyzes the academic evolution of the basic theory of taxation with common interests, common needs and common consent as the core, but also sorts out the tax constitutional system based on property rights, consent rights, etc. and its development and evolution in modern times. Moreover, the author clarifies the replacement and changes of the taxation principles with tax sovereignty, tax contract, tax fairness and tax efficiency as the main contents.The author also explores the evolution of the tax system civilization focusing on tax administrative institutions and tax order.