Taxpayers' Rights Constitutional Analysis

Tax is the symbol of the state, is the material base of state apparatus which can run normally。And tax is closely linked with the right of every citizen. Because of violation of power of the state, we must pay attention to the protection of the right of taxpayer (in certain sense, is the total of the citizen), while using constitutionalism, legal system and so on to restrict it. When define the right of taxpayer, we should take constitution and other tax law as the main basis, explain it from regarding taxpayer as "taxpayer". The protection of the right of taxpayer have become the focus of the world in the past decades, it is good for us to understand the right of the taxpayer and to protect the right of the taxpayer further, promote the sense of their own protection of right to wake up.This paper is divided into four parts.Part one: definition of the taxpayer, the subject of the tax law is made up of follows: the taxpayer, the state and tax bureau, the taxpayer is the core of these. Because of indirect taxpayer is the real undertaker of taxation, he can enjoy the same right as the direct taxpayer. The right of the taxpayer can be divided the right as natural person and as the right of the subject of the law.Part two gives a primary analysis from two aspects: constitutionalism between right and taxation, and focus on the definition of constitutionalism and demonstrates the relationship between the constitutionalism and tax from the view of Economics, Political Philosophy and the history of constitutionalism. Part three focus on the analysis of the relationships between the parts of constitutionalism, including democracy, human rights and rule by law. Citizen right is the basis of the right of taxpayer. The theory of human rights grants the taxpayer the personality which is immovable. The theory of public choice and goods advance the rights of taxpayer in the field of Economics. Equality, which is located in the ideal of rule by law, places the government and the taxpayer at the same line. Part four focuses on the reality and point out the drawbacks of the protection of taxpayer, and give the following measures: origination in theory and sense, fulfillment of concrete systems.