The Research Of Taxpayer's Right Of Supervising Tax-using

Taxpayer's right of supervising tax-using refers to the right of the taxpayer to inspect, audit,supervise and reflect the compliance and effectiveness of the process and results of tax-using basedon the Tax law. The substance of it is to establish a mechanism for supervising financialexpenditure which taxpayers are involved in. The related law in China guarantees taxpayer's rightin tax collection part well,however, for the taxpayer's right of supervising tax-using part, there isno clear legal provision. In this article, an essential right which is ignored in the tax-using process,taxpayer's right of supervising tax-using, is explored from the Fiscal Law and Tax Law by using themethods of comparative analysis, empirical studies and so on.This article contains five sections: The first section is an overview of taxpayer's right ofsupervising tax-using. In this section, the author introduced the origin and the theoretical history ofdevelopment of taxpayer's right of supervising tax-using and defined the concepts associated with itto provide the foundation for the following sections. In the second section, the theoretical basis oftaxpayer's right of supervising tax-using is described. The theory support of the generation for thisright is provided based on the constitutional theory, economic theory and legal theory. The thirdsection is the analysis of the status of taxpayer's right of supervising tax-using in China. On onehand, the necessity and essential impact of legislating taxpayer's right of supervising tax-using arediscussed. On the other hand, the status of the tax-using in China is analysed through the aspects oflegislative oversight, government oversight, and public scrutiny. The fourth section describes theembodiment of taxpayer's right of supervising tax-using in other countries. The United States andJapan are taken as examples to introduce and analysis the supervision of the tax-using in thesecountries through the aspects of government and taxpayer supervision. The last section is someideas for improving the status of taxpayer's right of supervising tax-using based on the previoussections: Protect this right through specific legislation to give legal status to it; Establish an openand transparent system of tax-using to protect the right of knowing, which is the precondition of thesupervisory authority; Expand taxpayer's litigation range to give every taxpayer the most directright of supervision; Give the ideology of protecting their right to taxpayers and teach them how todo it; Awake the public officers to the truth that they service for the taxpayers and supervised bythem as well.