摘要： 现代国家源起于现代意义的税收，税所具有的“公共对价性”、“非营利性”与国家的“民主法治性”结合而成税收国家，税收国家必须反映“公共目的”及“国家目的”的两个面向。没有税收国家，就不可能有以经济自由为中心的实质法治国家；反之，税收国家须营造一个完善法治的构造。税收国家的法律主义、平等主义和人权主义原则起源于财政民主理念，以此为导引完善财政立宪制度、财政分权制度和相关程序制度，由此为税收国家权力运作设定一个起码的边界。

关键词: 税收国家, 法治构造, 税收国家界限, 公共对价性

Abstract: The origin of modem state is taxation. Tax state is a mixture of taxes in modem area which has the character of“public price” and “non-profit-making”，and democracy and rule-of-law of modern state. Tax state should be reflected inthe aspects of “public goal” and “national goal”．If there is no tax state, the real state-ruled-of-law which takes economicliberty as its centre will be impossible .Tax state must build a structure which will complete the rule-of-law. Taking taxstate's principle of legalism, egalitarian and human rights which stem from democracy of finance as a derivation, weshould perfect the system of fiscal constitutionality, fiscal decentralization of authority and correlative procedures and seta basic boundary for the operation of tax state.

Key words: Tax State, Rule-of-law Construction, Boundary of Tax State, Public Price