Case Study On Taxpayer’s Right To Know

The famous scientist Benjamin Franklin has said, only two things in a person’slife can not be avoided, that is death and tax. Each of us has the obligation to pay tax,but not necessarily everyone knows what basic rights as a taxpayer has. In ourcountry, the Constitution did not expressly provide the people’s right to know. TheState Taxation Administration issued Notice of rights and obligations of taxpayers forthe first time in2009, which scattered the regulation among China’s Tax Collectionand Management Law and its implementation rules and the relevant tax laws. Notsurprisingly, the taxpayer’s right to know was listed in the first fourteen rights. Therelease of this announcement can be regarded as a mark of progress in respecting andprotecting the rights of taxpayer, contrasting to the past, that only emphasizingthe obligation and neglecting the rights of the taxpayer. In protection the rightof taxpayer’s area, America, Canada, Japan and other developed countries havealways done better than our country. Whether from the aspect of legislation, orfocusing on convenience practice of taxpayer’s right to know, but there are definitelylessons they can teach us.This paper adopts using the combination of law and economics analysis,empirical analysis and comparative study of methods for studying the legal issue case.By way of case study, analysis the problems and defects in protection practice of therights of taxpayers. The author has advised on improving the relevant legalsystem, and strived to the work of advancing our country taxpayer’s rights. Specifically, this paper is divided into three parts: in the first part, this paper definestaxpayer’s right to know and gives a comprehensive analysis and evaluationon existing research about this topic. The second part reflects the legal defects throughanalyzing the selected case and the third part is about author trying to offer a proposalon exploring and perfecting our taxpayer’s right to know.Innovation viewpoints of the writer mainly focus on following several aspects.Firstly, the writer selects representative and especially the controversial case about thetaxpayer’s right to know, examining from the tax law perspective, analysis thetaxpayer’s right protection problems in practice. Then give the answer to taxpayer’sright, whether or not really "stand up from the paper". Secondly, combined withthe current situation of China, the author put forward including the formulation of thetaxpayer right safeguard law, and the establishment of taxpayer rights protectioncommittee. Because of the author’s academic and research capacity constraints, thispaper in terms of theory study is slightly thin.Through analyzing on real and represented case, the author summarizes ournation’s problems on taxpayer’s right to know. Because respecting, recognizing andprotecting the taxpayers’ rights is not only the forward source of a country’s taxationsystem but the final destination.