公共财政视角下纳税人财政监督权的确立与实现路径

The Establishment and Realization of Taxpayers’Right to Financial Supervision from the Perspective of Public Finance

在公共财政视角下,纳税人的财政监督权意味着纳税人有权对财政运行情况进行知悉、督促与评价,这一权利是其自身角色的自然延伸,也是对其他财政监督主体履行职责的有力鞭策。重视纳税人的这项权利将在实现公共财政功能、提升财政监督质效、维护纳税人正当权益方面发挥应有的作用。从实践来看,财政监督依据的相互隔离、监督理念的滞后性与信息的不对称、监督体系的封闭性、行政主体的权力支配性,以及主动监督文化土壤的缺乏等原因,导致目前我国纳税人财政监督权行使的困境。在共同构建“嵌入式”财政监督的基础上,重视和保护纳税人的财政监督权,还应当从政治化实施、社会化督促和司法化救济方面探索实现路径,最终实现公共财政理念,增进社会福祉。

From the perspective of public finance,taxpayers’right to financial supervision means that taxpay⁃ers have the right to know,supervise,and evaluate the financial operation,which is an extension of their own role and a strong spur to other agents of financial supervision to perform their duties.Paying attention to this right of taxpayers will play its due role in realizing the functions of public finance,improving the performance of financial supervision,and safeguarding taxpayer’s legitimate rights and interests.Practically,the isolation of the basis of financial supervision,the lag of the idea of supervision and information asymmetry,the dominance of the power of the administrative agent,the closure of the supervision system,and the lack of the cultural soil for active supervision lead to the dilemma of the exercise of taxpayers’right to financial supervision.On the ba⁃sis of jointly constructing the“embedded”financial supervision,we should also explore the realization of tax⁃payers’right to financial supervision from the aspects of political implementation,social supervision,and judi⁃cial relief,so as to finally realize the idea of public finance and enhance the well-being of society.