| Nowadays is an age of rights. As one basic right of taxpayers, the right to know attaches more and more attention from people among taxpayers’rights system. We can also conclude that right to know of taxpayers is not only a basic right, but also a precondition and foundation of achieving other rights of taxpayers. At present, theoretical research on the right is not quite enough, especially in aspects of its protection in extent and depth. In such condition, it prevents forming a legal guarantee system which ensure right to know of taxpayers. The premise of a research on the legal system is analyzing the ontology content of the right deeply, advancing the concept of the right accurately and brightly, clarifying the theoretical base and its value systematically, and distinguishing the particularity and importance of the right from other legal rights accordingly. Existing legal provisions regarding right to know of taxpayers is implicit and indirect. Specifically speaking, the provisions did not protect the right in a wide scope, and did not involve in each links of taxation, which result in a feeble protection of right to know of taxpayers. On the other hand, the provisions fallout in different legal documents, also, there is a lack of constitutional plaintext to the right. For a stronger protection, the right itself should not only be interpreted in taxation and legislation, but should be interpreted in constitution even more. By using overseas successful experiences, especially in America and EU for references, reflecting on actualities and problems of right to know of taxpayers in our country, it can contribute to proposing reasonable legislative and judicial advices and perfecting legal protection for the right. |
