Abstract: Concept of tax in the jurisprudence context results in the intertexture of various kinds of theoreticaland institutional origin．Development of items of tax in the history of tax law of Chinese feudal society reflects concept oftax in the bud．Spirit of constitutional government and idea of democracy and rule of law in western modern society causestax which was ever power of talent facing with crisis of legislation．Explanation of constitutionality of concept of tax intheory is beneficial for demonstration of legitimacy of concept of tax which appears similar crisis hundreds of years later ofeastern China．Recognization concerning concept of tax in Economics had made an impact on the research of tax law．Only the research position of jurisprudence is adhered to and theoretical and institutional sources are used or discarded thatconcept of tax can be constructed in the jurisprndence context．

Key words: Concept of Tax, Theoretical and Institutional Origin, In the Jurisprudence Context, Crisis of Legitimacy

摘要： 法学语境下的“税”概念是各种理论与制度渊源的纵横交织。我国封建税法史上“税”名目的嬗变，折射出萌芽状态的“税”概念。西方国家近现代宪政精神与民主法治理念的勃兴，使得曾为天赋强权的“税”出现合法性危机。理论上对“税”概念的合宪性释解，对晚了几个世纪才出现类似危机的东方中国的“税”概念的正当性论证甚有裨益。经济学关于“税”概念的认识，对法学语境下的“税”概念发生深刻影响。只有坚守法学理论的研究立场，有选择地扬弃“税”概念的理论与制度渊源，方能建构法学语境下的“税”概念。

关键词: “税”概念 , 理论与制度渊源 , 法学语境 , 合法性危机