Study On The Legal Protection Of Taxpayer Right To Know

After the end of World War II, the emergence of the right to know of the figure of legalconcepts in the queue, in democracy and the rule of law become more than half a century themain melody of the construction of modern society in the country, citizens began to have anobjective, timely and accurate understanding of the requirements for the fact, democracy andthe rule of law, safeguard the citizens to know there is a direct or indirect relation and theinterests of their own rights. Derived from the unity of opposites of civil rights and statepowering the taxpayer right to know is one of the important rights of citizens, due to a varietyof our country’s legal system and social development is not perfect, the present legalprotection of the right of our country is not complete, social scholars although studies, butdoes not play a substantive protection to the role of the right. Compared with other rights, theprotection of the right to know the taxpayer is weak. The legal protection system of thetaxpayer right to know of the existence of large deletions, due to defects of this system makesChina’s economic development and social stability in bondage, not only damage the practicalinterests of taxpayers, but also for the supervision of stakeholder far less, easy to produce thephenomenon of corruption, so as to further alienate the relationship between the state andtaxpayers, these problems need to be solved, so we should strengthen the legal protection oftaxpayer’s right.Legal protection of the right to know by the taxpayer as the breakthrough point of theresearch, expounds in four chapters:The second chapter mainly illustrates the tax is the cornerstone of social developmentand stability, promote the taxpayer’s tax compliance is the premise of taxpayers aware of theirobligations, but also understand their rights, which taxpayers want to know. To make thetaxpayer knows why he is liable to tax and tax method and tax amount before tax, to ensurethat taxpayers are informed that their taxes will go on after tax, government tax payments iscomparable and so on all taxpayers want to know the message.The third chapter mainly states the present our country real life lack of relevant legalsystem of right of taxpayers and the public informed of the lack of the concept of rights ofstatus. First of all, legislation, our country does not have the taxpayer right to know really payattention to it, although the academic circle has been fruitful research results, but thelegislation on the rights of the regulations only a very few describes, not relief providedsufficient legal basis for the realization of the rights of our country and, secondly, because of feudal society remains, the people for the authority the decision has long been accustomed toobey, not to consider the power of state organs are actually comes from the people, resultingin the loss of government behavior and social external supervision. In addition, when thetaxpayer’s right to receive the violation, the relief way at present of our country can use rightsless and less, and makes people no longer to care for the exercise of the rights issue, such avicious spiral is not conducive to the establishment of good power system.The fourth chapter mainly elaborates the advanced development experience of othercountries in the world, carries on the analysis and reference of the foreign legal protectionsystem of the taxpayer right to know, to the legal system of Japan and the countries of AngloAmerican law system as the analysis object. We should learn from mature systems of othercountries in the development process, its essence rejecting its dross.In the fifth chapter, mainly put forward to establish the right to health system needs to bemade in which a series of recommendations for improvement. After a clear understanding ofthe present situation in China and abroad, we should start thinking seriously about how todevelop domestic situation and social development related laws fairly, how to wake up thesleeping right consciousness of taxpayer, the taxpayer right to know really play itseffectiveness. The development of things is composed of internal and external factors worktogether to promote the internal organs of the state laws and regulations, formulate detailed toprotect the taxpayer right to know is the cornerstone of rights protection system, which makesthe people to exercise power according to the law. The taxpayer right to know and to promotethe healthy functioning of the external power system is combined with the whole socialsupervision mechanism and judicial, administrative authority, we need to establish the peopleto actively supervise the government behavior and social atmosphere, will no longer pay taxesas a task to be done, but actively incorporate tax and pay attention to tax make for socialdevelopment and improve people’s living standard contribution. In the administration ofjustice, improve the relief platform, the establishment of taxpayer litigation system, when thetaxpayer’s right is violated or the exercise of the right amount of lost have specializeddepartments and institutions to manage. This paper thinks that, only right system can bebenign operation, in order to provide a platform for the realization of the right to.