Concerning Taxpayer’s "Right To Know"

Taxpayer’s "right to know" is the taxpayer rights and obligations of the proclamationof a right of the first proof enough right safeguard taxpayers in taxpayer rights system inthe necessity and importance, the prerequisite and basis of it like a backbone to supportthe taxpayer rights system framework. However, due to our country to taxpayer’s "rightto know" related security system study is late, our country for the security of thetaxpayer’s right to know both broad and deep are great limitations. In practice, first of all,the current taxpayer right of security system of taxpayer’s right to know to scopelimitation is too big, already cannot satisfy taxpayers tax related to the right to knowstrong appeal. Second, the taxpayers of the right to know set have largely directly affectthe taxpayer other rights, caused many to legal the right of taxpayer "on the shelf", can’teffectively exercise. Again, tax deductions opacity, if a taxpayer to governmentmisunderstanding deepen, impedes the establishment of harmonious tax revenuerelations. For this, This paper, from the perspective of the general taxpayer right for ourcurrent of taxpayer’s right to know protection system analysis. Indicated the law andsystem security many existing problems in. In the developed countries for reference oftheory and practice, to further perfect our taxpayer’s "right to know" security system ofits recommendations.This paper is divided into five chapters, The first part is the concept and the right toknow to taxpayer specific content statement, and indicate writing the Angle of selectingspecified. That is, from the Angle of the generalized taxpayer’s right to know it. Thesecond part is that the theoretical basis of the taxpayer’s right to know and its necessity.For the back of the paper to provide the solid theoretical basis. The third part mainlyintroduced the taxpayer’s right to know the history of the foreign system and safeguard ofthe status quo. For our country’s "right to know" taxpayer the perfection of legal systemto provide the reference. The fourth part state present situation and the existing problemsof taxpayer’s right to know in China. The fifth part is for our country to taxpayers defects of the system of legal right to know improving Suggestions. Such as: strict tax legislation,to set up the scope authorized by the tax legislation system and the public meeting thebudget law of taxpayer’s right to know is put forward the improvement Suggestions.