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The Research On Public Rights Of The Taxpayer Litigation In China

Posted on:2012-10-31Degree:MasterType:Thesis
Country:ChinaCandidate:C H GeFull Text:PDF
GTID:2216330338459299Subject:Law
Abstract/Summary:PDF Full Text Request
With China's sustained and rapid economic development, China's growing financial strength, fiscal revenues for the state regulation of income distribution provided a solid foundation.As a taxpayer of modern citizens, its national macro-control use of fiscal revenues are also growing concerns,to supervise them through various forms of state organs, social use of fiscal funds management activities in a lawful and reasonable, so as to ensure that the state organs to use financial resources,makes the tax can achievethe purpose of "from the people, giving back to people, ".The taxpayer is in this litigation arising in the context of an implementation mechanism for judicial protection of the rights of taxpayers,taxpayer to the executive as a defendant, public expenditure on illegal acts of the government to court proceedings,it is a public interest litigation, the purpose of the litigation system to supervise public and private rights is the right to ensure the lawful and reasonable use of state tax revenue to ensure the legitimate rights of taxpayers.In particular, farmers in the event of Hunan Chang Ning Jiang Shilin event, the litigation system and law of social life in recent years become a hot topic in the field. With the gradual completion of the rule of law, growing awareness of the rights of taxpayers, the use of legal weapons to protect their legitimate rights and interests of the consciousness is gradually improving.Social and judicial practice in need of such a new type of litigation,Action by the taxpayer to strengthen the supervision of public power, protect the public interest of taxpayers.Therefore, the taxpayer litigation system is a depth study of theoretical and practical value of the subject.Taxpayer lawsuit system has been practiced in some developed countries,Such as the United States, Japan, Britain, France and other countries,The system of judicial practice in these countries play a more active role, has also been the development of better sound.However, there has not established such a system, theoretical study of the system boundary less,But theory and reality, the establishment of the taxpayer in the Public Interest Litigation in China, is of great significance.As a rapidly growing economic power, awareness of the rights of our citizens are constantly strengthened,We believe that the rights of taxpayers is not only limited to the taxation process, the State should also be considered in use tax,Because of the unreasonable use of tax will indirectly lead to increased tax burden,If the lack of oversight is often the taxpayers caused by the abuse of tax revenue.The reality is that China's current executive unreasonable use tax is more serious, repeated corruption,This not only causes great loss of state revenue, but also directly affect the interests of taxpayers.Report, etc. by the taxpayer to maintain minimal role of this right, basically to stop the state authorities can not be unreasonable to use tax act.Therefore, in order to give full play to the role of Private Authority public power to initiate judicial protection mechanism should be to promote the establishment of the taxpayer lawsuit.The establishment of the system, will help prevent and control the loss of national public funds, but will also effectively control the executive and helps fight against corruption in the end, the establishment of a conservation-oriented government to speed up the process of building a harmonious society.
Keywords/Search Tags:The Rights Of Taxpayer lawsuit, Public Interest Litigation, Taxpayer Rights
PDF Full Text Request
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