近代西方宪政体制的确立,经历了一个曲折探索、充满斗争的艰辛过程.由于税收与国家具有极其紧密的内在联系,因而税收在宪政变革中发挥了不可估量的作用.围绕利益协调而展开的税收革命成为宪政建设的核心,在英、美、法宪政进程中体现的淋漓尽致。英国宪政主要经由对税入的控制而实现,美国的北美革命也是源于拒绝纳税,税收革命为宪政建设发挥了不可或缺的作用。法国因税收制度的不公平为大革命埋下导火索,直至《人权宣言》的 The establishment of the constitutional constitutional system in the West in the past has experienced a tortuous process of exploration and struggle, and because of its extremely close internal ties with the state, taxation has played an immeasurable role in the constitutional reform. Revolution has become the core of constitutional government and has been vividly embodied in the process of constitutional government in Britain, the United States and France. The British constitutional government was mainly realized through the control of tax revenue. The North American revolution in the United States also came from the refusal to pay taxes. The tax revolution played an indispensable role in the constitutional construction. France laid the fuse for the Great Revolution because of the unfairness of the tax system until the “Universal Declaration of Human Rights.”