纳税人用税监督权及其法律保障

The Supervision Right of the Use of Taxation of Taxpayers and Legal Protection

纳税人用税监督权是一项重要的纳税人权利。纳税人用税监督权有着深刻的政治学、经济学以及法学理论基础,它对监督政府支出,建立廉洁、忠实、勤勉、高效的政府以及维护纳税人的合法权益有着重要作用。由于纳税人监督用税意识的淡薄和税收理论研究的不足,我国缺乏明确的法律规定以及法律保障。只有在立法上做出明确系统的规定,建立纳税人诉讼制度,才能切实保障纳税人知情权以此实现对用税监督权的保护。

The supervision right of the use of taxations is important to taxpayers. It has deep root in politics, economics and law sciences. Besides helping control the governments＂ spending, this supervision right helps the government a lot to build an honest, loyal, diligent and efficient one. At the same, it is of great importance to maintain taxpayers＇legal interests. However, thereI re no rules and protections of this supervision right in law due to a lack of taxpayers＇consciousness and tax theory research. In order to protect the supervision right of the use of taxations, we should set it in our legislation, build the suit of taxpayers and ensure taxpayers＂ fight to know.