Investigation On Protection Of Taxpayer Rights

What is the object of the study of protection of taxpayer rights? The answer is taxpayer rights serve as a counter balance to power. The protection of taxpayer rights has long history. In Chinese feudal society, peasants might seek to protect their own taxpayer rights by overthrowing tyrants when they had to shoulder exorbitant taxes and levies. But this is often impossible. After the PRC was founded, the far-reaching Marxist philosophy makes the measure of values in accordance with the benefit of state. Therefore, the taxpayer rights are still of little significance on the view of the state. Though the development of market-oriented economy makes the taxpayer rights gain more importance than before, the state would still occupy a commanding position and ignore the rights of the taxpayers. So the intention of the thesis is not only to make a call for protection of the taxpayers who are in a disadvantageous position, but also to pursue a compatible frame work to make the taxpayers regain their original status. Firstly, the author attempts to explore the theory .Under feudalism, the taxpayers had no chance to enjoy any substantial rights, so the author's premise is the existence of a Tax State as the special environment to discuss the topic. As the state highly depends on taxation, the Tax State attaches more importance to taxpayer rights. And under the modern market economy system, China has developed more characteristics of the Tax State. According to the Theory of People Supremacy and Theory of Social Contract, it is the people who authorize the state to own the power, including power of taxation. On the other hand, taxpayers form the majority of the People, so we can conclude that the power of the state was also given by taxpayers to some extent. The Theory of Public Goods provides that the taxpayers just make a business transaction with the state when they pay state taxes and the state offers them public goods which can not be obtained from the common market. This relationship is balanced. So the state has to protect the rights of taxpayers instead of encroaching on them. In based on legal principles, all rights need to be confirmed by law before being realized. So in the second part of the thesis, the author analyses the taxpayer rights both in the Constitution and tax laws. On the level of Constitution, the author attempts to divide the taxpayer rights on Constitution into passive rights and active rights. On the level of tax laws, the author analyzes the taxpayer rights between different relationships on laws. The confirmation by law is just the first step to realize the rights, so in the third part, the author tries to explore the maturity of the frame work for the protection of taxpayer rights in legislation, administration and jurisdiction with the comparative method. The author adopts the research approaches of law science, such as analyzing, comparing, argument, substantial proving to seek innovation in several following respects: Seek the theory of Tax State as the premise of protection of taxpayer rights; On the division level of taxpayer's constitution right, adopt concept of passive rights and active rights to reflect the function and status of the taxpayer's different levels; On the thinking of the thesis, by the rights that should be --legal rights --rights be realized, the author explore the proper way of protection of taxpayer rights. In the light of this review, this thesis ends by offering some suggestions to the protection of taxpayer rights both in theory and practice.