Use The Government Allocation Cybernetics

The tax revenue is the economic lifeline of the state machinery operation while taxation relationship is a microcosm of the relations between state and citizens. National tax power consists of the power of levy and the power of use, which can't be separated artificially by emphasizing the former and overlooking the latter. Taxpayers not only have tax liabilities, but also enjoy the basic rights of taxation, and they are not only the providers of tax revenue but also the users of public goods and services. How to ensure that taxes are taken from the people and used for the people is a subject of practical significant facing our country. The nature of rights of government power of using tax determines the necessity of regulation, and the regulation of Government power of using tax is an important aspect of effective control of state power. Taking the regulation of government power of using tax as the breakthrough point to regulate government actions and control the power of the government is the basic approach to democratic constitutionalism. Focusing on the regulation of government power of using tax, the author first discusses the connotations of government tax power and the power of using tax from the macro scope of constitutionalism, and analyses the origin and evolution of civil rights and state power from multiple perspectives in order to lay the theoretic foundation for the regulation of government power of using tax. Then take the regulation of government power of using tax of advance, going on, afterwards as a clue to make a comprehensive, systematic study of its regulatory mechanisms. The full text consists of six chapters except introduction and conclusion, with a total of more than80,000words.Chapter I is "the necessity of the tax-using justice and the regulation of government power of using tax". Taking the definition as a start, the chapter argues that government power of using tax is the right of the state to use the levies. Specifically, the power of using tax includes tax decision-making and tax executive power; apart from the common characteristics of state power, it enjoys some specific features. Then the status quo of our government tax power regulation is presented, which demonstrates the necessity of strengthening the regulation of Government power of using tax in China.Chapter II is "the theoretical basis of the regulation of government power of using tax". The chapter analyses the origin of the civil rights and state power from multiple perspectives of politics, economics and law, and demonstrates that government tax power, including the power of using tax, comes from the taxpayers'rights, and government power of using tax is subordinate to the realization of taxpayers'rights.Chapter III is "the first regulation of government power of using tax: the enhancement of the public budget supervision". The chapter argues that, taxpayers have the right of tax decision-making, furthermore strengthen the budget system construction and the supervision of the budget, implement the taxpayer's decision-making rights are the starting points to prevent the government from illegal or unreasonable using of tax. On the basis of analysis of the budget monitoring system deficiencies, personal suggestions for the improvement of the budget monitoring system in China is presented.Chapter IV is "the second regulation of government power of using tax:make public the financial expenditure". The chapter argues that, taxpayers have the right to know, on which their mid-supervision and subsequent supervision of government tax using is based on. At present, China's financial expenditure public system is incomplete, then in view of the deficiencies, personal suggestions on how to improve it are given.Chapter V is "the third regulation of government power of using tax: audit supervision". The chapter argues that the balance of power is also an important aspect of strengthening the supervision of government power of using tax. We should learn from abroad about the beneficial practices of audit supervision to further improve our audit supervision system and strengthen the balance of powers.Chapter VI is "the fourth regulation of government power of using tax:taxpayer litigation". The chapter argues that taxpayers have litigious right to state tax using, and the taxpayer can put forward taxpayer litigation if he dissents from financial expenditure, with a desire to restrict the right of state tax using through their litigious rights and jurisdiction. The construction of taxpayer litigation system in China is specifically discussed in the chapter.The last section is the conclusion of the research, in which a review is given, the full text is summarized, and innovation points and limitations are pointed out as well.