Study Of Protection Of Taxpayer’s Right To Know

In the modern society ruling of law, the fundamental relationship between the citizensand the state is mainly reflected by the tax. Tax relations implicit the contract between thecitizens and government, and citizens pay the tax to purchase public goods and servicesprovided by government. Tax is not just an obligation to the citizens, while citizens bear the taxliability, they can enjoy the inalienable rights. Taxpayer’s right to know is basic andpremised rights to taxpayer. Taxpayer’s right to know refers to the right of the taxpayers tohave access to tax laws and regulations, taxation proof and procedures, how to use the tax,the supply of public products and services from the governmental organizations concerned,as well as the obligations of the organizations concerned to take the initiative to make publicor inform the public the details, and these two sides should be inorganic unity. The collectionand use of the tax can be unified and dominated by the Taxpayer’s right to know. The rightreflects the deep-seated relation between the citizen and the state, and embodies the spirit ofruling of law.This paper makes a comprehensive study of taxpayer’s right to know from the insight ofconstitution science. First of all, it mainly covers the concept and the theoretical basis of thetaxpayer’s right to know. The research on the taxpayer’s right to know is of greatsignificance. It can safeguard the interests of taxpayers and realize their own values. It canincrease administrative transparency and prevent corruption and so on. From the practicalsituation of the system of the taxpayer’s right to know in our country, we should constructthe system of the taxpayer’s right to know. It is a systematic project. We should remodelthe theory in tax idea, strengthen people’s congress system, exact laws on informationdisclosure, speed up the revision of the Budget Law and establish a constitutional law suitsystem.