Study Of The Taxpayers' Right To Know

The right to know was first brought about and developed by the Western countries, and with the social and economic development, it has gradually been introduced into many areas of the countries around the world. The right to know of taxpayers, which embodies the right to know in the field of finance-and-tax law, is an inseparable part of the right to know. The study of this theory is just beginning in our country. We have yet established a legal system to regulate and improve the right to know of taxpayers. Therefore, whether it is to further enrich the tax law or to strengthen the protection of the rights of taxpayers, the study of the taxpayers' right to know is of great theoretical and practical significance.This paper makes a comprehensive and in-depth study of the right to know of taxpayers in four parts.The first part is the general analysis of the right to know of taxpayers. It mainly covers the concept and nature of the right to know of taxpayers. The right to know of taxpayers has both broad and narrow senses. In its broad sense, it is a civil right to know, whereas in its narrow sense, the right to know of taxpayers refers to the right of taxpayers to have access to tax laws and regulations, taxation proof, taxation procedures, how to use the tax, the supply of public products and services from the governmental organizations concerned, as well as the obligations of the organizations concerned to take the initiative to make public or inform the public the details. And these two sides should be in organic unity. The right to know of taxpayers is a constitutional right; it has both the attributes of public rights and private rights; it is a basic right for taxpayers.The second part is about the theoretical basis and the meaning of the establishment of the right to know of taxpayers. It covers mainly the theoretical basis of the taxpayer's right to know. The theoretical sources of it were explained in three parts: the principle of the unity of the rights and obligations; the principle ofsovereignty to the people; the principle of statutory tax. The establishment of the right to know of taxpayers is of theoretical and practical significance. Theoretically speaking, it is an enrichment for the science of law especially tax law.. In practice, it can promote taxpayers' participation in the deliberation and administration of state affairs to better achieve democracy; it can safeguard the interests of taxpayers and realize their own values; it can increase administrative transparency and prevent corruption; it can help arouse the enthusiasm of taxpayers.The third part is the analysis of the existing problems and their causes in the area of the right to know of taxpayers. Owing to the influence of traditional culture, the bind of the backward tax law theory, the incompleteness of existing laws, and the vulnerability of the study of the right to know of taxpayers, the taxpayers in the whole country do not have a strong sense of their right to know, the legislative system is not sound, scientific, the methods of administrative and law enforcement lag behind and fail to meet current needs. Therefore, the right to know of taxpayers can not receive effectively intuitional protection, still hovering at a relatively low level.The fourth part is my proposals on the construction of the system of the right to know of taxpayers, which based on the practical situations in our country. Construction of it is a systematic project. Construction should start with theoretical study, and contains the improvement of administrative services, the legislative, judiciary protection and the set-up of oversight system. First, we should remodel the theory on the right to know of taxpayers to establish equality in tax idea. Second, we should speed up the legislative building of the taxpayers' right to know, such as strengthening protection of the taxpayer's right to know from the Constitution, establishing and improving sound system of financial and tax law, enacting laws on information disclosure, speeding up the revision of the Budget Law and drafting or revising relevant legal system. Finally, to improve the judicial protection of the right to know of taxpayers, we must establish a constitutional lawsuit system. The taxpayers need their own efforts to protect their right to know, to enhance a sense of self-protection, have the courage to protect their legitimate rights and confidently wontheir due interests. To establish an effective self-protection organization is also an important aspect in the security system on the taxpayers' right to know.