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Taxpayers' Rights Theory

Author: LiJiangHong
Tutor: QiDuoJun
School: Central South University
Course: Management Science and Engineering
Keywords: taxpayer right taxpayer’s right constitutionalization
CLC: D922.22;D921
Type: PhD thesis
Year: 2006
Downloads: 1235
Quote: 9
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Abstract


What is the main route for the research on tax law and reform on revenue practice since the open-and-reform policy initiated in China? Why do several reforms on tax system fail to achieve the satisfying effect? The above-listed questions have all the while obsessed the decision-makers as well as the relevant scholars concerning the tax law theory. This dissertation intends to look for this main route with the purpose of seeking the path to the reconstruction of the tax law theory in China.In my view, taxpayers’ right shall be regarded as the footstone for the tax law theory in the context existing system hereof, in particular under which the attention paid to the taxpayer’s right would break through the predicament arising from the current system and hereupon many practical problems as well would be readily solved. As a matter of fact, the taxpayer’s right is not only the footstone issue in tax law but also the underlying point required in the constitutional countries.The taxation relation is deemed as the central relationship between citizens and state in modern countries, which therefore is supposed to be the core ideology to resolve the unbalance arising from the relationship between state and citizens as well as to harmonize the above relation in terms of the taxpayer’s right from the whole perspective whereas is supposed to be the essential systematic arrangement to protect the interests of taxpayer as well as to prevent the taxation authority from abusing its power. Consequently, this dissertation is intentionally to create the fundamental theoretic framework for constructing the taxpayers’ right system in China along the route of the taxpayer’s right.Apart from the introductory and the concluding chapter, the full text is divided into five parts.Introduction starts with the discussion of the existing predicament concerning the tax law theory and practice, namely, lack of the main route, and hereupon holding the research on the taxpayer’s right as the main

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