Font Size: a A A

Study On China's Legal System Of The Taxpayer's Right To Know

Posted on:2012-11-01Degree:MasterType:Thesis
Country:ChinaCandidate:L ZhangFull Text:PDF
GTID:2166330335468534Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The key of tax state strength also lies in the taxpayer's right to know. Only the taxpayers know all tax in formations can they determine information and pay taxes actively, can the state have financial basis. An ordinary taxpayer has the right to ask and to know:Why should I pay tax? Why do I have to pay so much tax monthly or yearly? How much tax "He" pay? Why "he" pay less tax than I t? How to pay tax? Why should I pay tax in this approach? How to plan tax? Is My or "his" tax behavior illegal? Are my tax rights violated? If be, what relief can I seek for? Where are my taxes? Why in these projects? How to use taxes? How about its effective? And so on. Answers to these questions are the study purpose of this paper.This paper studies the taxpayer's right to know progressively, focusing on issues of "what", "why", "how" on and the spiral of research. In summing up study of the meaning of the right to know abroad, the concept, nature and content of the taxpayer's right to know are defined. The theory of roots lifted from the exploration and development of the taxpayer's right to know support theory basic for the study on "the concept and principles of the legal system of the taxpayer's right to know in China".Finally, drawing experience from foreign law, the paper discusses the way of building the legal system of the taxpayer's right to know from legislation, law enforcement, judicial aspects and propose specific system to realize the taxpayer the right to know and to prevent invasions It dissolves several key questions followed:(1) the theoretical basis of the taxpayer's right to know; (2) the scope and specific content of the taxpayer's right to know; (3) the characteristics of foreign legal system and experiences; (4) the legislative systems. Full contents are as follows:First, the necessary analysis on our theory of the taxpayer's right to know include the concept and nature of the taxpayer's right to know, theoretical basis and the content and exclusions of the taxpayer's right to know. The taxpayer's right to know is a social right enjoyed by the taxpayer who shall know aware of or access to a variety of substantive and procedural legal basis for taxation, tax policy, tax measures, tax information, others tax information, etc, from the state authorities or social organizations. Taxation legalism and multiple tax relationships provide the theoretical foundation for the taxpayer's right to know.Second, studying the national legal system of the United States, Canada, Japan Three, we know their legal systems have many characters such as comprehensive legislative system, the open and transparent information, multi-channel support forces, which provide a reference for our the legal system of the taxpayer's right to know. Again, consideration of the existing status quo of our legal system of the taxpayer's right to know with ideological, institutional, tax theory analysis, support the underlying for our legal system. There are flaws in the legislation, law enforcement, judicial and other areas of China's current legal system. The biggest bottlenecks are the lack of constitutional philosophy of protection taxpayers'rights, constitutional review and judicial review system.The root cause of these defects is a number of tax officials thinking, tax officials position themselves as the taxpayer's "parents", without awareness of the rights of taxpayers. Unreasonable distribution system of tax Legislation, the central and local tax power distribution system is the objective cause.Finally, the way and the content of the system of the taxpayer's right to know are studied.It sets up the principles of equality and trust based on the ideas of rights-based in jurisprudence and of law and equity ideas in law-economics We should as soon as possible to set up "Tax Law" or "Tax Act " implement " Declaration on the Rights of Taxpayers", perfect" Collection and Administration of Tax Law", modify" Budget Law "and" Secrets Law ", establish open legislation, public administrative, just justice system, and perfect transparent financial system, mobilize social forces to assist the tax authorities to provide tax services for taxpayers, and boldly learn from other country's judicial experience to establish judicial review litigation system and taxpayers suit system from the legislative, executive, and judicial aspects in order to highlight the Justice and efficiency of tax.
Keywords/Search Tags:taxpayer, right to know, the taxpayer's right to know, rights-based
PDF Full Text Request
Related items