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Legal System To Protect The Taxpayers’ Right To Know

Posted on:2015-03-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y H FengFull Text:PDF
GTID:2266330428457465Subject:Economic Law
Abstract/Summary:PDF Full Text Request
In recent years, ordinary people are increasingly concerned about the use of public funds,a large number of use of public funds abroad, the phenomenon of car buyers have sprung up,and repeated. So misuse of public funds, hidden behind the phenomenon of loss is a hugecredit hole, taxpayers no longer believe in the government, taxpayers no longer the law,resulting in overdraft for the government, the state dysfunctional. As ordinary taxpayers, isprobably difficult to understand why their own taxes, and paid taxes in the country is how todistribute this free of charge what they receive, so that all doubts on the state tax form theinvisible ideas obstacles. Thus, to establish the value of the taxpayer ’s right to know wasprominent. Although our current protection of the taxpayer ’s right to know has been morespecific, but it comes to the actual content of the law indeed see little, especially for tarifflegislation right, right to use tax, tax-free basis to fair and right, etc. follow. Therefore, thispaper derived from the consideration of issues of concern to most taxpayers, consisting of acombination of tax law at this stage, from the system, the structure and content of ourrecommendations to improve the taxpayer ’s right to know, in order to further protect thetaxpayers’ right to provide more big help.In this paper, considering the substance of the tax basis, the rationale for the study of lawbased on the stakes depth discussion between the taxpayer and the taxpayer ’s right to know,on the following issues made a key improvement: First, the taxpayer made a specific range ofknowledge expansion, is no longer simply summarize legislative and informed content willexpand to stand before tax and use tax. Second, to protect the taxpayers informed throughoutthe tax law system, the law from the Supreme targeted to specific emphasis protection. Third,the taxpayer ’s right to know the administrative and judicial remedies to improve systemsecurity, give full play to the role of the procedural safeguards of the law. The full text of thefollowing levels of development:First, the basic theory of the taxpayer ’s right to know, the legal meaning of the articlefrom the taxpayer ’s right to know to start, further analysis of the unique nature of the taxpayer’s right to know, so in theory the taxpayer right to reasonable limits define the maximumrange. Thus affirm the taxpayers ’ right to know the meaning established theoretical basis and to establish and deepen people’s right to information system to improve awareness of theimportance of the taxpayer from the concept. Secondly, on the issue of domestic taxpayers ’right to know the current protection system analysis. Focus were discussed at different levelsfrom the theoretical and practical tools are not in place to protect the taxpayers’ right to knowthe drawbacks were set out in detail. Third, the right to protect foreign taxpayers analysis,based on the legal nature distinguish and learn from the advanced experience of the legalsystem in developed countries. Finally, the study focused on the current China to improveprotection of taxpayers ’ right to know, discuss legislation to improve the legal system, thespecific legal content point of view, to strengthen the administrative and judicial means ofprotection from the system.
Keywords/Search Tags:taxpayers right to know, present situation, question, perfect
PDF Full Text Request
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