Research On The Protection Of Taxpayers' Right

In traditional points the right of tax was came from the national political power, it's a right of a country but a compulsory obligation of the people. so many governments were focused on the rights of tax but neglected the people's right and the protection of taxpayers. With the developments of the markteting,democracy and legal construction, people started to study the relationship of the right and the obligation and revealed the nature of Tax laws relationships and related issues. The protection of the rights of taxpayers increasingly becoming commonly concerned by the world, taking positive and effective measures to protect the rights of taxpayers has become an irreversible international trend. Many countries widely advocated to serve for the taxpayers and respected for the rights of taxpayers. There are some states issued the "Declaration on the Rights of taxpayers" to make a legal basis for taxpayers and the society to protect their own rights and interests .In globalization, the establishment and improvement of taxpayer rights protection system, which not only to help clear and ensure the realization of the rights of taxpayers, but also to ensure that domestic and international tax revenue realized, to effectively prevent and eliminate the abuse of tax power, throughing the effective supervision to ensure the effective implementation of its main revenue for national duty obligations, avoiding the losses of state tax duties, achieving a real sense of law. Additionly, the establishment and improvement of taxpayer rights protection system can make a clear distinction for the rithts and the obligations by announced in law. So the taxpayers to pay taxes would not be a simple act of paying taxes , But reflect their social status and value. Taxpayers have a sense of social responsibility and mission in seeking to achieve their own developments and interests at the same time to reconcile the interests of the states and society to achieve and maintain.This essay analyzes the fundmentals of the protection of taxpayers' rights in three aspects of politics, economics and law, thus proving the necessity and urgency of protecting taxpayers' rights and expecting that national tax rights can be further regulated in the process of taxation system reform and offer protection for the lawful rights of taxpayers in an all-round way. We should get rid of "obligation-oriented" concept and change tax concepts to "taking people as a dominant factor". We also should establish protection system of taxpayers' rights, perfect relative law and regulations to adapt to the needs for national economic and social development.This essay discusses from the following there parts:Part one: starting with the analysis of define the concept of taxpayers to further clarify the content of the rights for taxpayers and the significance of protection the rights of them.Part two: analysis of fundamentals of constitutional government in protecting taxpayers' rights. From analyzing state authority, a conclusion can be made that the state should fully protect the rights of taxpayers while collecting taxes from them because they transfer their own rights to self-taxation to the state in order to meet their public desires, which is called the fundamentals of protecting taxpayers rights; analysis of economic fundamentals of protecting taxpayers rights. The economic fundamentals of it are produced by analyzing public financial theories ;analysis of laws of protecting taxpayers' rights .The law fundamentals are concluded by analyzing the legal reasons for the production of lawful debt and constitution, international laws and relative administrative laws and regulations.Part there: though analysis of fundamentals in the above aspects, we can summarize the specific methods of protecting taxpayers' rights, which provides some references to the reform of taxation system.