CAJ | 학술논문

18世纪60年代起，英国对北美殖民地的征税政策在大西洋两岸引发了深刻的政治分歧，双．方围绕征税权问题引伸出有关主权、传统、宪法、平等、自由等各种理论的论争。北美殖民地提出的代表权、独立和主权的思想最为突出，最终主导了辩论的走向，成为美国独立和建国的前奏。对于征税和各种权利的关系，埃德蒙·柏克有着时人难以匹敌的洞察力和预见性。他从维护大英帝国利益的角度对政府的政策提出了中肯的批评和建议，给后世留下了宝贵的启示。
18세기60년대기，영국대북미식민지적정세정책재대서양량안인발료심각적정치분기，쌍．방위요정세권문제인신출유관주권、전통、헌법、평등、자유등각충이론적논쟁。북미식민지제출적대표권、독립화주권적사상최위돌출，최종주도료변론적주향，성위미국독립화건국적전주。대우정세화각충권리적관계，애덕몽·백극유착시인난이필활적동찰력화예견성。타종유호대영제국이익적각도대정부적정책제출료중긍적비평화건의，급후세류하료보귀적계시。
Since 1760 s, British taxation policies on the North American colonies have led to profound political differences on both sides of the Atlantic. Many theoretical debates concerning sovereignty, traditions, constitution, equality and free- dom etc. are derived from the argument on power of taxation. The most prominent idea is the one about representation pow- er, independence power and sovereignty advocated by colonists, which eventually dominates the argument and becomes the prelude of the independence and the founding of US. Edmund Burke has unmatched insight and foresight into the relation between taxation and all kinds of powers. In order to safeguard the interests of the British Empire, Burke makes pertinent criticism and suggestions on the government＇s policies, which gives us precious enlightenment.