14世纪以来,英国赋税的征收及监督权由议会掌握。近代英国赋税来源于议会。然由议会授权的赋税因其税项不同而来源各异,主要有补助金、1/15税和1/10税、关税、人头税等。在赋税的使用方面,随着战争费用的增加及政府日常开支的扩大,议会授权税由主要用于战争和防卫转向政府日常开支和社会福利支出。 Since the 14th century, the collection and supervision of taxes in Britain have been vested in parliament. Modern British tax comes from parliament. However, the taxes authorized by the parliament come from different sources because of their different taxes. They are mainly subsidies, 1 / 15th tax and 1/10 tax, customs duties and poll tax. With regard to the use of taxes, with the increase in the cost of warfare and the daily expenses of the government, the parliamentary authorization tax has shifted from being mainly used for war and defense to the government’s daily expenses and social welfare expenses.