Law Thinking On The Rights Of State Compensation For The Taxpayers

Taxpayer rights research is one of the important themes of domestic finance and tax lawrelated literature and achievement very much, around the era of this important proposition,academic and practical departments basically formed a consensus, namely the research andprotect taxpayers’ rights is the fiscal and taxation law theory and practice must face and solvethe problem, only the taxpayer rights are guaranteed, implement, can we truly contribute tothe realization of the tax law. Under this theory thought, for the rights of taxpayers’ rightsembodied types also received more attention, the taxpayer honesty presumption of rights,such as, the right of privacy, participation has is the important content of embody taxpayerrights protection. Based on the taxpayer requests national purchasing issues, analysis of thespecific rights and the theoretical basis of taxpayers, there is a problem, outside reference andperfect Suggestions. Paper first study of the theoretical basis of taxpayers purchasing requestcountries, mainly from the political state and civil society divide, elaborated the national fiscalpower and the taxpayer property rights distinction, taxpayer interests formed at the same time,with the economic interests of the state form different groups, and the theory of modern taxlaw concerned taxpayer rights more rich taxpayers with the dialectical relationship betweencountries, in the event of a violation of such infringement and job situation, taxpayerspurchasing request countries become necessary theory. Second, exploring the taxpayerrequests national purchasing progress on law and system, and discusses the main defect of thelegal norms, system design, power means such as dimension is analyzed. Study of taxpayers’rights protection in the developed world, explore its purchasing in taxpayer requests countriesof beneficial experience and analysis of the measures taken, for consummates our country thetaxpayer requests national purchasing is very important. Finally, from the legal norms, thesystem construction, the judicial protection discusses the main measures of strengthentaxpayer requests national purchasing, perfecting suggestion.