About Taxpayers And Their Rights

Taxpayers are not merely those who are obligated to pay taxes as direct tax bearers. Indirect tax bearers are also taxpayers. The concept of taxpayer extends approximately to that of citizen. A taxpayer is a rational economic individual and an entity with coordinate rights and obligations. Traditional theories of tax law are based on the Theory of Class Volition and the Theory of State Power which go against validation and protection of taxpayers' rights while the Theory of Social Obligation makes up the weak bases of those traditional theories. In our country, fault in basic rights of taxpayers, such as consent to tax payment, election of representatives, service from governments and prudence in paying taxes, constitutes obstructions for legal governing of taxation, establishment of market economy as well as public finance. For these reasons, there is fundamental operation significance to rebuild taxpayers and give prominence to their rights.