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Taxpayer Rights And Protection Of Rights

Posted on:2007-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:H TangFull Text:PDF
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This article is about the rights and protection of taxpayers. Discussing taxpayer rights must define taxpayers firstly, because the concept of taxpayers has different meaning in the context. In taxation law, taxpayer generally refers to the obligations under the taxation law with natural persons, legal persons and unincorporated organizations. Constitution does not define directly to the taxpayers, but the Constitution stipulates that citizens have the obligation to pay taxes according to law, which can launch a tax liabilities citizen taxpayer, the citizens have to pay tax on the premise that the obligation to abide by this opinion here, "law" refers to the consistency with the Constitution and constitutional law, Constitution guarantees citizens the right to develop other legal basis for the taxation law is no exception. When citizens have a dual capacity as citizens and taxpayers, as taxpayer and citizen at the same time, constitutional rights are the basis of taxpayer. The rights of taxpayers in the form of citizen rights to exist, it can be said that the constitutional rights of taxpayers is the right of citizen taxpayer. If we only consider taxpayers rights in the taxation law, the rights of taxpayers on the tax obligation is limited to the certain legal relationship. For the use of tax, the taxation law itself, the legality of the issue related to the interests of the taxpayers, taxpayers with taxation law rights would not solve these problems alone. And the citizens could exercise their right to vote and stand for election taxpayers, through the realization of the taxation legislation of representative consent to the proposed government expenditure and supervise. Citizen...
Keywords/Search Tags:taxpayer rights, taxation statutory, protection of the rights
PDF Full Text Request
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