The Study On Legal Protection Of Taxpayer’s Right To Know

In today’s society, to realize people’s freedom, to realize self value, the rights of freedomof access to information must be fully safeguarded. In the field of tax law, right to know is thebasis of taxpayers’ other rights about whether they can be realized smoothly. It has the veryimportant position in the system of taxpayers’ rights. At present, the academic study oftaxpayer’s right to know is in its infancy. In practice, the taxpayers only know about fulfilltheir obligation to pay tax, but always tend to ignore that they have right to know，that causemany problems cannot be effectively solved.To awaken the consciousness of the taxpayers to safeguard right to know, this articleobtains from the basic theory, analyses the meaning of taxpayer’s right to know, nature,theoretical basis and the establishment of taxpayer’s right to know in the meaning of the legalsystem, by analyzing the problem of legal protection of taxpayer’s right to know in ourcountry, put forward specific measures to perfect legal protection system of taxpayer’s right toknow, which is divided into five parts.The first part, introduction. Content including research purpose and significance,research status at home and abroad, research methods and innovation points.The second part, analyzes the basic theories of taxpayer’s right to know. Content includestaxpayers’ right to know the connotation, nature, theoretical basis and the establishment oftaxpayer’s right to know the meaning of the legal system.The third part, foreign legal system of taxpayer’s right to know of the comparativeanalysis. In perfecting the legal protection of taxpayer’s right to know system of Chinesefeatures, the system should be taken abroad.The fourth part, our country’s the legal protection of taxpayer’s right to know. At present,the system of taxpayer rights basically has the following problems: the taxpayers’ right toknow is a imperfect legal system, administrative and judicial protection are not strong enough,the taxpayer rights protection consciousness is not strong, the fiscal expenditure supervisionstrength is not enough. The fifth part, the taxpayers’ right to know the perfection of legal system in our country.Said from the legislation, formulate tax basic law, perfect the budget law, formulating specialgovernment information public law, perfecting the tax procedural law, for the taxpayers’ rightto know, are all effective legislative measures. Public interest litigation from the judicial pointof view, taxpayers and tax court building, can provide fair to taxpayers, fair and efficientjudicial remedy protection. Tell from it away and use tax process, administration of taxation,and speeding up the informatization construction of tax, improve the transparency of budget,improving the budget preparation and implementation of fiscal expenditure can all supervisethe government and make the right to know realized to a certain extent, to supervise thegovernment, make the right to use. In addition, strengthening the consciousness of taxpayerrights, can fundamentally solve the problem of taxpayer self consciousness which is notstrong, establish taxpayer association, can provide consultation to the taxpayers, moderate therelationship between tax authorities and taxpayers.Along with society’s development and progress, in the rule of law construction of ourcountry gradually speeding up, the taxpayers’ rights protection consciousness also graduallyimprove, taxpayers’ right to know of the theoretical level also increased. Taxpayers should notonly concern about whether their tax obligations to fulfill, but should also pay attention towhether their rights are guaranteed. Amount is more than just paying taxes and related to thehotline in the process of tax legislation specific tax regulations, tax services, flows, financialexpenditure and the government’s public information, should be included in the scope oftaxpayer’s right to know.