Legal Consideration On Taxpayers’ Rights Of Complaint And Accusation And Report

Complaint and accusation and report rights means taxpayers have the right to complainand accuse and report tax authorities and their staff abusing power, do not acting accordingwith the law and other violations of law, tax officials abusing power for corruption, bribery,extortion and other illegal and even criminal behavior. Complaint and accusation and reportrights as an effective barrier to protect the benefits of taxpayers, occupies an importantposition in the system of taxpayer rights. It directly reflects the rights of the individualtaxpayer checks and balances on government power, the idea of establishing their rights andachieve the degree of fulfillment plays a vital role in our constitutional objectives. Nowadays,the construction of taxpayer’s complaints and accusations and reports rights whether from theconcept of cognitive or from the implementation mechanism is in the "undone" stage,Therefore, we urgently needs to lay the theoretical and practical basis through combing thetheory and designing of the system. In the same way, this paper conducts a comprehensivestudy report on the taxpayer’s complaints and accusations and report rights. The thesis isdivided into five chapters:The first chapter is about introduction. Researching taxpayer’s complaints and accusationsand reports right is important to improve our system of taxpayers ’rights. This chaptersummarizes the main literature about taxpayer rights and their complaints and accusations andreporting rights.The second chapter says taxpayer’s complaints and accusations and reporting rights isinevitable demands of constitutional. To "constitutional-taxpayers’ rights-complaints andaccusations and reporting power" as a clue, it distinguish the legal concept of taxpayer’scomplaints and accusations and reports right, and analyzed the substance and reality functionsof the three.The third chapter is an analysis of taxpayer’s complaints and accusations and reportingrights in our country. Through the analysis, it pointed out the Inadequacies of the three in thedevelopment process, and analyzed the reasons of the problems from the legislative protection,executive protection, judicial protection and social security.The fourth chapter is a study of the system design about foreign taxpayer’s complaintsand accusations and reporting rights. It analyses the foreign legal system designed to protecttaxpayers’ rights, summaries foreign countries is how to improve the complaints andaccusations and reporting rights in legislation, law enforcement, judicial and social security,and getting inspiration in building our country’s legal system bases on it. The fifth chapter is an improvement of taxpayer’s complaints and accusations andreporting rights legal system. Return to our country, we learning from foreign morecomprehensive taxpayer rights protection system and in view of the taxpayer complaints andaccusations and reports rights in our country putting forward improving ideas and suggestionsin the four aspects about improving tax legislation designed, strengthening measures toprotect law enforcement, constructing judicial remedies and laying the foundation of socialsecurity.