Dissertation > Excellent graduate degree dissertation topics show

Procedural law protect the rights of taxpayers

Author: PengXiaoTong
Tutor: JiangLi
School: Central University for Nationalities
Course: Legal
Keywords: Taxpayer Taxpayers' Rights Procedural law protection Value
CLC: D922.22
Type: Master's thesis
Year: 2011
Downloads: 63
Quote: 0
Read: Download Dissertation

Abstract


Taxes levied for relations between citizens and the state a lot, often the most important economic relationship. Levied in this relationship, the tax authorities the right to tax the taxpayer's property rights are often in a state of confrontation between the two sides right (force) constant collision course to become the main theme of the tax levied. In this reality of the conflict, the taxpayer at the constitutional level requires not only as citizens of the state with taxing authority be democratic control, but also for the rights of taxpayers in the tax aspects of executive powers to restrict taxation authority. In China, the relevant provisions of tax law, is how to make more taxpayers fulfill their tax obligations maximum extent possible, to achieve national fiscal revenue growth. Taxing authorities sided with the tax revenue targets as a guide to action, ignoring the protection of the rights of the taxpayer; taxpayers are always the main obligations of placing himself in the role of neglect themselves as subjects of rights should have the right. Procedural safeguards to ensure the improvement of the collection activities of tax authorities accordance with the law. Moreover able to tax authorities the discretion to limit the protection of both the effective tax levied but also to ensure that taxpayers' rights against unlawful infringement within a reasonable range. Tax authorities in the tax process, after all, is to benefit the party. Taxing decisions made by the tax authorities will inevitably tainted by bias is suspected, only in the protection of the rights of taxpayers in the tax department as well as judicial remedies perfect protection in order to ultimately achieve procedural fairness and tax human rights protection. But our research involved in the program is not deep purpose of this paper is to study through the tax program to achieve the purpose of protection of the rights of taxpayers. By studying China is now the tax system of the taxpayer protection program reveals the procedural aspects of tax law in the problems and learn from abroad in the taxpayer's right to procedural safeguards advanced experience from the legislative, executive and judicial construct three aspects of protection of the rights of taxpayers procedures system. The paper is divided into four chapters, including: the first chapter, the value of a tax program for the study of the logical starting point to introduce the external value of the tax program, the intrinsic value and tax value of diversity and coordination procedures, combined with protection of the rights of taxpayers , indicating the need for protection of the rights of taxpayers. The second chapter describes procedures for protection of the rights of the taxpayer status and the presence of defects. This chapter includes the taxpayer for our existing procedural rights system, China's protection of the rights of taxpayers' legal system program status and deficiencies. Chapter III describes the U.S. and Japan on procedural safeguards for the rights of taxpayers situation, to improve the rights of taxpayers procedural safeguards system as the basis for a full range of procedural safeguards for the rights of taxpayers service system as the backbone, and effectively so that taxpayers right to get a more complete procedural safeguards. The fourth chapter, the focus of this chapter is, through the first three chapters on China and the United States, Japan, procedural law guarantees the rights of taxpayers research, from our existing legal system, and from the legislative, administrative, judicial and other multi-angle construct to meet China's national conditions taxpayer entitlement program security system.

Related Dissertations

  1. An Ethical Analysis of Consumption Values in Contemporary China,F014.5
  2. Study on the Development of Folk Sports Non-Profit Organization,D632.9
  3. Research on Liquidity Requirements and Efficiency in Large-value Payment Systems,TP301.6
  4. With the Socialist Core Value System and Bring the Students,D267.6
  5. Research on Values of Post-90 Generation under the Influence of the Current Pop Culture,C913.5
  6. The Research on Relationship between Capital Structure and Enterprise Value in Listed Companies of Construction Industry,F426.92
  7. The Analysis of the Social Institution of Realization of Individual Value,B038
  8. Research on K-means Optimization Clustering Algorithm,TP311.13
  9. On the Risk Model Involving Two Classes of Claims with Threshold Dividend Strategy,O211.67
  10. Absurd and Revolt: right \,I712.074
  11. Enterovirus Type 71 was purified by chromatography,R373
  12. Select the main value of contemporary confusion and means,B018
  13. Diversification : Student evaluation Contemporary Turn,G423
  14. Categories of Second Order Ordinary Differential Equations Existence,O175.8
  15. The Paper with the Heart in Motion-Exploration of the Charm of Modern Paper Art,J528
  16. Body right,D923
  17. Based on the research of the industry value chain T with suppliers win-win mechanism,F224.32
  18. A comprehensive cost management system design,F275.3
  19. Information Disclosure Quality Rating and the Value Relevance of Financial Statements Data,F832.51;F224
  20. Positive Disclosure of Internal Control Information Influence on the Value Correlation of Earnings,F224
  21. Mr. Jin \,B26

CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
© 2012 www.DissertationTopic.Net  Mobile