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Research On Protection Of Taxpers' Rights

Posted on:2011-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:L L SongFull Text:PDF
GTID:2166330332466237Subject:Public Management
Abstract/Summary:PDF Full Text Request
More than one hundred years ago, Karl Marx had already said: there is no obligation in which it does not contain rights, and there are no rights in which they do not contain obligation. However, in our country, we always emphasize the obligation of our taxpayers, and rarely consider the rights of our taxpayers. We even equalize taxpayers to whom they solely have the obligation to pay tax. This equalization is not only expressed in our perception, but it is also expressed in our law. Lacking of concept and legal sense of taxpayers'rights has objectively made negative impacts . In contrast, taxpayers'rights are highly attached with importance in the western countries. Many countries and international organizations have formulated and promulgated the laws on the rights protection of taxpayers. Therefore, the mechanism of the rights protection of the taxpayers is formulated. After our economic reform and open up, along with the development of our market economy, the promotion of democracy, and the realization of citizens'rights, people are now more concerned about the rights protection of our taxpayers. But due to historical and practical reasons, in terms of rights protection of taxpayers, our country is still running behind those western countries. Taxpayers'rights infringement still exists. Therefore, strengthening the research of rights protection of our taxpayers is undoubtedly significant for constructing the tax law, especially for improving taxpayer's compliance and building a harmonious tax pay and collection relationship. On the bases of the definition and fundamental theory of taxpayers' rights, this article comprehensively analizes the current protection status and drawbacks of taxpayers' rights, applies the successful experience from some developed countries on how to protect taxpayers' rights, and it also proposes the idea and institutional arrangement for how to complete and strenthen the taxpayers' rights in our country.
Keywords/Search Tags:Taxpayer, Rights, Protection
PDF Full Text Request
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