A Study On Legal Issues Of Taxpayer's Right To Know

With the awakening of rights of taxpayer in China, taxpayer's right to know has become more and more important and be needed in the real life. The taxpayers always have two doubts about tax, first, what kind of tax they have paid? Second, how the tax was consumed? In deep, taxpayer's right to know could help to balance the situation between government and taxpayer, the status of taxpayer should be raised via the attitude conversion of government to taxpayer. Now, in our country, the protection for taxpayer'right to know is not enough, which should be affirmed and stipulated by law. The emphasis of this thesis is to study the performance forms of taxpayer'right to know and the perfection of laws related to the right.The thesis includes three parts, namely introduction, main body of the thesis and the conclusion. The main body is divided into three chapters.The first chapter mainly analyses the fundamental theory including the meaning, characteristic and logical proofs. The characteristic of taxpayer'right to know and logical proofs is the emphasis of this chapter. The characteristic of taxpayer's right to know reflect its nature inside. The logical proofs include popular sovereignty theory in political, public finance theory in economic and tax debt theory in tax law.The second chapter mainly analyses the performance form of taxpayer's right to know in the legislation stage, the law enforcement stage and the tax expenditure stage. Among this chapter, some foreign legislations and measures about taxpayer's right to know were also introduced. The realization of taxpayer's right to know need the performance of obligation of government and exercise of the right to know of taxpayer.The third chapter mainly discusses the defection in protection for taxpayer's right to know in our country and offer some proposals to perfect the protection in the aspect of the legislation. There are two important questions to be solved, first, our government pay not enough attention to the right of taxpayer. Second, our legislation system is not perfect to offer enough protections for the taxpayer's right. The main suggestions focus on perfection of the legislation from three aspects, first, taxpayer's right to know should be affirmed by laws. Second, tax law and other laws should be perfected to provide the way for the exercise of taxpayer's right to know. Third, we should provide the remedy ways to taxpayer's right to know to make it indictable.