Study On Legal Issues Of Taxpayers' Right To Know

Taxpayers'right to know means that taxpayers are entitled to know related information about levying tax, tax managing and tax expenditure. Taxpayers'right to know is vital in all the taxpayers'rights, which is the first right. Although our country has made certain accomplishments in enlarging taxpayers'right to know at present, it is insufficient. The article utilized the methods of law value analyzing, law economic analyzing and contrasting analyzing to discuss the issue of taxpayers'right to know. The article includes five parts.Part one, the article analyzed the taxpayers'right to know of the concept, content, characteristics, nature, acting way. The author illustrated taxpayers'right to know from the legal point of view, namely taxpayers'right to know means the qualification of taxpayers learning related information under the limit of law stipulations. The article elaborated the concept of the taxpayers'right to know from four aspects. Joining drafting tax laws and regulations is the basis of taxpayers'right to know; Knowing tax laws and tax policies is the basic concept of taxpayers'right to know; Mastering tax managing systems is the guarantee of taxpayers'right to know; Understanding tax expenditure and efficiency is the key and emphasis of taxpayers'right to know .This right is an important personal right to realizing the personality, and it has the function of joining politics. The right has the nature of entreating. Taxpayers'right to know has three characteristics, fundamentality, universality, doubleness. The acting way of this right has initiative way and passive way. At present, taxpayers'right to know mainly relies on"be informed". Part two, the article illustrated the theoretical basis of taxpayers'right to know, the theory of tax country is the logical starting of this right; the theory of public goods is the economic basis of this right; the theory of lawful values is the legal basis of this right, including freedom value, order value, efficiency value, human right value. In addition, the theory of people'sovereignty is the political basis of taxpayers'right to know.Part three, on the basis of the aboved analysis, the article discussed the situation of other countries'protection about taxpayers'right to know from three aspects. That is to say legislative protection, administrative protection and judicial protection.Part four, the article made an analysis of the right in China from legislation, administration, judicial protection.Part five , the article puts forwards with some effective suggestions towards taxpayers'right to know in our country by learning foreign countries'experience, which is the key of the article.