Law Thinking On The Rights Of Tax Fairness

With the development of the economic reform, there are increasing demands inimproving and perfecting the taxation system. Establishing fair and equitable tax system toprotect the interests of the taxpayers.However, during the process of economic transition fromplanned economy to market economy, the theory and practice about protecting the taxpayerare still in its infancy. In particular, tax authorities’ understanding of tax is irreconcilable withmodern life. On the one hand, the tax levied normally is obligatory, mandatory and free, buton the other side, the rights of taxpayers are often ignored. All this is unfair and unreasonablethat the system design and management of the tax. This paper begins with exploring thetheory study of the taxpayer’s fair tax right, and then analyzes these domestic relevant systemsabout current taxation. Such as the historical roots, the current situation and some problemsexisting. And by referring to mature experiences abroad in protecting taxpayer’s equality taxrights, this paper put forward some suggestions in order to realize tax equity.This paper including five parts:Chapter one is the introduction, briefly describing the background and the meaning ofthe topic. Then methodology and literature review will be introduced for paving the way fordeep analyses.Chapter two illuminates some theories based on exploring the tax equity from theperspective of jurisprudence, sociology and economics. Therefore, the theory foundation oftax equity, the concept and the nature of the rights are clarified clearly.Chapter three analyzes the current situation and characteristic of the legislative power oftaxation, starting from the course of the history. As the reality changes, a series of legislativeshortcomings of tax are showed. This part points out the legislative defect and tries to find outthe reason why the tax equity is still not overall and also short of intensity.Chapter four is the development of foreign tax situation and the experience that we canlearn. From contrasting foreign legislative process of tax protection, a profound experienceand lesson are offered in case of supplying certain references for perfecting the legislation.Chapter five puts forward some feasible suggestions on the tax law of China. This partmainly focuses on localization exploration compared with the foreign experience from theaspects of tax legalism, justice and right protection.