This thesis aims at set out from the conception,classification,forms and other problems of taxation authority with the methods of legal hermeneutic,legal economics and historical research ,try to study the issue of foundation of legal institution of taxation authority and the problems of innovation. Based on the research, the paper makes suggestions about how to perfect the correlation institutions of taxation authority.This thesis divides into six chapters. From the definition of taxation authority, this paper introduces the conception,intension and forms of taxation authority, which is the theoretical foundation of abusing taxation authority. This paper analyses the main problems of actualizing the taxation authority in our country, the problem can be divided into abusing taxation authority and corroding taxation authority. This paper analyses the behaving of abusing taxation authority from lawmaking taxation authority,executing taxation authority and judicatory taxation authority, and analyses corroding taxation authority from the difficulty to realize the tax priority. Then the paper analyses the theoretical reasons of the problems from economy personality of exertion,taxation culture and incomplete legal system of taxation authority, focus on the problems of constitution,the law of concerning the administration of tax collection. This paper assumes the correlate legal system, including perfect restrict legal system of taxation authority and safeguard legal system of taxation authority, from the restrict and safeguard oppose and uniform angle to provide the assumption is the innovating point of this thesis. |