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On Supervision Of The Right To Use Tax

Posted on:2007-09-09Degree:MasterType:Thesis
Country:ChinaCandidate:H XieFull Text:PDF
GTID:2206360185454213Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The right to supervise the using of tax is the right granted to the taxpayers to supervise the government's act of using of tax. As the tax state, modern country's financial revenue derives chiefly from the taxpayers'money. So, the taxpayers have the unquestionable right to supervise the government's act of using tax, in order that the government can supply timely and adequate public goods and community services. In western countries, such ideals as"The government relies on the taxpayers","It's the government's obligation to spent the taxpayers'money properly","It's the the taxpayers'right to supervise the government's act of using tax"are well acceptied . And most countries set the right to supervise the using of tax in their constitutions by direct method or indirect one, then embodied this right in their law systerm through idiographic system designing .But this is not the case in China. Influenced by the dualistic theory of traditional tax law that tax collecting and tax using are irrelevant with each other, the right to supervise the using of tax is ignored , the jurisconsults pay little attention to it, and no legislation refer to it. In such a situation, lots of problems arise. Government and their officials often play games with the taxpayers' money because their right without any limits, and what's worse, the taxpayers will be doubtful of the legitimacy of the tax and unwilling to pay tax, because they haven't enjoy the right they should be granted. In the view of finance and tax law, I belive the tax collecting and tax using have close relationship with each other, and write the thesis about the right to supervise the using of tax. This thesis clearly raise the definition for the first time, and analyses the traditional financial supervision methods of audit system and budget system as the methods for all the taxpayers to supervise tax using, and then, try to adhibit the taxpayer's suit in our law system as a method for single taxpayers to supervise tax using.This thesis can divide into 4 chapters. The main research method is positivism analysis method.The first chapter is a brief introduction of the right to supervise the using of tax. At first, this chapter refers to some correlative concepts which are useful to comprehend this right such as tax state,public finance,taxpayer,taxpayer's fundamental rights,tax using,the right of tax using and so on. And then, I recommend the study of this right in China.The second chapter sets forth in detail the theoretical basis and the value for practice of the right to supervise the using of tax. The knowledge about politics,economics and tax law is used, which involves the theory of social compact,the constitutionalism practice of western countries,the essence of tax and government,the tax legal relationship and the equitable principle of taxes. The serious situation as the illegal and unreasonable tax using is refered.The third chapter is about the situation how taxpayers in other countries supervise the government to use their money. In this chapter, I take America and Japan for the main example, introduce and comment on their measures of supervision, which include the supervision through budget,the supervision by auditing and the supervision through the taxpayer's suit.Using the experience of other countries for reference, aiming at the situation that the taxpayers in our country have few available measures to supervise the tax using,the fourth chapter give some advices to develop the right to supervise the using of tax in our country.,I suggest to grant the taxpayers in our country the right to supervise the tax using by legislation at first, then embody this right in our law system through reforming the budget system,audit system and introducing the taxpayer's suit in our law system. In this chapter, the reformation of budget drafting,the reformation of budget examination and approval,the principle of statutory budget,public participating,independent audit,open audit,the audit intention-choosing and the punishment after audit are refered.
Keywords/Search Tags:taxpayer, the right to supervise the using of tax, supervision through budget, supervision by auditing, the taxpayer's suit
PDF Full Text Request
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