On Taxpayer’s Rights From The Perspective Of Constitutionalism

To value and protect taxpayer’s rights is covered by the constitutionalism and is one of the major characteristics of the tax legislation in the constitutional countries. In the context of constitutionalism, constructing the tax laws based on taxpayer’s rights orientation has become the trend of tax legislation. From the perspective of constitutionalism, this thesis elaborates the constitutionalism theoretical basis of taxpayer’s rights orientation and demonstrates the relationship between taxpayer’s rights and constitutionalism. After summarizing and researching the taxpayer’s rights of the United States, Britain, Canada, Russia, Japan, New Zealand, Australia and other developed countries, the thesis analyzes the commonality of the taxpayer’s rights of foreign countries:to establish a comprehensive system of taxpayer’s rights by setting the principle of taxation legitimacy as the core and serving for taxpayers. The research on taxpayer’s rights of foreign countries provides us with useful experiences on improving the system of taxpayer’s rights.Compared with foreign countries, the taxpayer’s rights system of China has significant deficiencies:the lack of principle of taxation legitimacy and the low status of property rights in constitutional law, the lack of basic taxpayer’s rights and systematicness of taxpayer’s rights. The constitutional reasons of these deficiencies are the imperfection of constitutional system and the lack of constitutionalism idea in laws. These two reasons cause the imperfection of taxpayer’s rights system in China. Therefore, to improve the taxpayer’s rights system of China by setting the constitutionalism idea as the core is necessary and conforms to our national conditions. The thesis discourses on the improvement of taxpayer’s rights in constitutional law and in tax laws of our country, and by learning the advanced experiences on tax legislation from the western constitutional countries, proposes that focusing on the taxpayer’s rights, Congress should make taxpayer bill of rights based on the legislation of the basic law on tax collection, and should value taxpayer’s rights orientation so as to improve the taxpayer’s rights system of China.