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Taxpayer’s Consciousness under Constitution

Author: YouZuo
Tutor: QiLiangLiang
School: Xiamen University
Course: Public Administration
Keywords: Constitutionalism Right Taxpayer awareness
CLC: D911
Type: Master's thesis
Year: 2005
Downloads: 254
Quote: 1
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Abstract


Our traditional relationship between the taxes levied for the taxpayer as the main obligations . This misunderstanding has close ties , is also a product of the traditional political culture with the current tax system . Constitutionalism is a modern country under the rule of law , a basic political system of the scope of the traditional tax system build , constitutional spirit and culture to become the core elements are ignored . Along with the establishment of the market economy system , the constant improvement of the tax system , and the footsteps of the Chinese Social chase constitutional rights of taxpayers subject consciousness is awakening , a new awareness for their own political and legal status in the country , tax laws and relations the substantive equality become a modern tax theory based on the concept of the rule of law , the concept of public finances important part . Author argues that \structure, emphasizing the important role of the new tax laws and tax social relationship building integrity . Modern democratic politics truly take root and grow , depends corresponding to adapt to the new concept , a new spirit of development and training , this forth taxpayers consciousness \The authors believe that the \This paper attempts to discriminate in the constitutional vision of \also from the aspects of the development of the socialist market economic system , civic awareness , from a constitutional point of view configuration taxpayers' rights , improve the tax legislation , improvement of tax administration law enforcement focused on how to nurture in line with China 's national conditions and the spirit of contemporary constitutional \consciousness. \

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CLC: > Political, legal > Legal > UNIVERSITY > National law,the Constitution
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