纳税人权利视域下公民参与的法治逻辑

The Logic of the Rule of Law on Citizen Participation from the Perspective of Taxpayer's Rights

税收法治是国家治理体系和治理能力现代化的重要一环,需要纳入法治中国建设的整体语境中加以考量,尤其是要将纳税人权利保护作为其中一个重要的视角予以关切。纳税人权利实现的法治保障反映了国家权力与公民个体权利之间一种平衡的关系,在此种状态下公民在国家权力运行的合理限度内,享有着赋予纳税人特定身份后的制度红利与权益。在纳税人权利实现机制中吸纳公民参与与其纳税主体利益具有直接相关性,公民参与作为国家治理活动中国家与公民之间互动的良性方式,以其制约国家权力的制度保障性功能来推动税收领域的法治化建设。在纳税人权利的保障实践中,公民参与的路径和机制仍存在一些现实困境,需要进一步完善享有纳税人身份的公民参与税收法治实践的模式机制和制度机理,以助推现代国家治理和法治建设。

The rule of law in taxation is an important part of the modernization of national governance system and governance capacity,which needs to be considered in the context of the construction of China under the rule of law,and the taxpayer's rights protection as an important perspective should be given special consideration.The realization of the taxpayer's rights reflects a balanced relationship between state power and civil rights.Under such conditions,citizens enjoy the system dividends and interests after being granted the specific identity as taxpayers within the reasonable limits of state power operation.Therefore,under the mechanism of taxpayer's rights realization,there exists a direct correlation between the absorption of citizen participation and the interests of its taxpayers.As a benign way of interaction between the state and citizens in the national governance activities,citizen participation promotes the construction of the rule of law in the taxation field with its institutional guarantee function that restricts state power.However,in the practice of taxpayer's rights protection,there are still some practical dilemmas in the path and mechanism of citizen participation.It is necessary to further improve the mode mechanism and system mechanism of citizens'participation in the practice of tax law with the status of taxpayers so as to boost the modern national governance and the construction of the rule of law.