加强我国纳税人权利保护

纳税人权利是在纳税人让渡自己的一部分财产给国家后,所获得的由法律赋予并保证实现的权利。纳税人的财产是国家税收的源泉,所以保护纳税人权利即是保护和培育国家的税源。当前我国的纳税人权利状况,与国外相比还有一定距离,加强我国纳税人权利保护,应从国情出发,从以下几方面入手:完善纳税人程序权利现行的《税收征管法》,赋予了税收征纳过程中纳税人权利,但在强制执行时未赋予纳税人程序权利。实际上,为保护纳税人权利,纳税人即使违反税法的规定,需要接受税法的制裁,纳税人也应享有一定的权利。所以,必须赋予纳税人程序权利,这种程序权利…     

纳税人宪法权利研究

纳税人的宪法权利是宪法确认并保护的各种民主权利,纳税人宪法权利与纳税义务绝对值相等。本文深入分析探讨纳税义务对应的民主权利的内涵及其理由,努力实现纳税人的宪法权利就是要建设宪政国家,健全民主体制,制约权力,保护纳税人权利。     

纳税人退税请求权研究

在我国税法立法和研究中往往强调国家本位而忽视了纳税人的权利保护,在纳税人的义务方面所做的规定较为详尽,而对纳税人权利的规定则十分匮乏。从退税请求权的概念、理论基础及如何行使等方面分析纳税人退税请求权,并对比了日本、德国、韩国和台湾地区关于退税请求权的相关规定,结合我国的现实国情,借鉴境外的成熟做法,提出保护纳税人权利的建议。     

公共财政下税收理念的转变及其影响

税收理念是一个动态的概念,随着经济社会的发展而变化,不同的税收理念下有着不同的税收观、税收制度和税收管理行为。由于我国目前与公共财政体制相适应的税收理念尚未建立,在很大程度上引起了税收思想和税收行为的混乱,而且对税收制度的选择、税务管理工作也产生了影响。转变税收理念就要求确立纳税人主体地位,赋予纳税人与义务相对等的权利;进一步强调税收成本管理;重视税收公平问题;关注政府用税的透明度。而适应这种转变的对策是保障纳税人权利,降低税收成本,维护税收公正和促进政府诚信用税等。     

我国纳税人权利保障制度的法律完善

保障纳税人权利对建设法治国家与和谐社会具有重要的现实意义。在我国,纳税人权利保障在税收理论、税收立法、税收执法、税收司法等方面存在严重缺失。要使我国纳税人权利得到充分实现,应从完善税收立法、规范税收执法、健全税收司法、建立纳税人权利自我保护制度等四个方面来完善我国纳税人权利保障制度体系。     

和谐社会残疾人宪法权利的特殊法律保护

基于社会正义原则,我国对残疾人的宪法权利进行了特殊法律保护。但随着社会的发展,这种特别法律保护机制难以充分保障残疾人宪法权利的实现,这不符合和谐社会的本质要求。因而完善残疾人群体宪法权利特殊保护机制是和谐社会的当务之急。     

从纳税人权利保障看我国财政法律体系的缺失

合理保障纳税人权利是建设中国特色社会主义法治体系的必然要求,是制约和监督政府权力的必然途径.从纳税人权利保障的角度出发,对我国目前的财政法律体系进行研究,发现我国的财政法律体系存在着许多问题,制约着纳税人的权利保障,如宪法对纳税人权利的规定不足、财政监督法律刚性不足、财政法律立法权不明晰等问题.保障纳税人权利,要明确税收法定主义指导思想、制定税收基本法、强化对税收执法权的监督、完善人大财政监督权.     

中外宪法私有财产权保护比较研究

私有财产权在公民享有的所有权利中占有重要地位,它是实现生命权、自由权等权利的物质基础。保护私有财产权是中外各国宪法的一项基本内容。本文拟从宪法对私有财产权保障的三重结构对我国宪法与外国宪法作一比较分析,以推动我国宪法对公民私有财产权保护的进一步完善。     

美国的纳税人权利

纳税人权利是纳税人在税收法律关系中所享有的权利。对纳税人权利的保护,直接影响到一国经济的发展持续和社会和谐。在经济发达的国家,纳税人权利普遍受到重视,不少国家公布了纳税人权利宣言或制定了纳税人权利法案,对纳税人权利有较详细的规定。美国十分重视纳税人权利保护,既有专门的纳税人权利法案,又在《国内收入法典》及各专项税收法案中予以较为详细的规定,这些法律都强调了对纳税人权利的保护。1988年的《纳税人权利法案》包含在1988年《专业和杂项收入法》中的《纳税人权利法案》,该法案赋予纳税人法定的具体权利,从此使权利理念渗…     

论纳税人的法律救济权

纳税人的法律救济权是指纳税人与税务机关在纳税工作上发生争议,或者税务机关对纳税人的合法权益造成侵害时,依法享有申请行政复议,提起行政诉讼,请求国家赔偿的权利。虽然我国的《税收征管法》明确规定了纳税人有法律救济权,但是法律救济权的行使却没有对纳税人的权利得到确实的保护。我国《税收征管法》规定的行政复议前置和缴纳税款前置等制度,在一定程度上限制了纳税人法律救济权的行使,也造成了纳税人在法律面前不平等的问题。     

论纳税人诚实推定权的入法途径

诚实推定权由纳税人财产权与人格尊严权衍生而来,在立法中加以确认有助于落实税收法定、践行量能课税和提高纳税人遵从度。诚实推定权借鉴了刑法上的无罪推定和民法上的善意推定,其基本内涵是税务机关认为纳税人有少缴税款嫌疑时,应由该机关承担举证责任,证明强度应达到优势证据标准。我国应在修改《税收征收管理法》时,明确表达纳税人享有诚实推定权,同时准确界分纳税人的协力义务和税务机关的举证责任,强调逃税行为必须具备主观故意的要件,合理限定税收检查权。诚实推定权入法将对税收征纳实践产生影响,提高现有“计税依据明显偏低”的认定标准,使纳税人的正当理由诉求更有可能被认可,对逃税行为的界定也将更为精确。     

Road Fund Tax Compliance: An Analysis of Enhancement Strategies

This paper focuses on a continuing concern of tax administrators, which is the selection of the most efficient means of ensuring tax law compliance. The selection of the most efficient enforcement techniques and strategies can reduce compliance costs, enhance revenues, and support a culture of voluntary tax law compliance. This paper reports on a national study of state compliance efforts regarding state motor fuel taxes and motor vehicle registration fees, which are major sources of revenue for state Road Funds. Because of special complexities and unique interstate cooperation efforts, the compliance efficiency assessment focuses on the commercial carrier taxpayer group.     

论宪法基本权利与刑事诉讼

宪法基本权利具有根本性、普适性、强制性等特征。刑事诉讼法是国家刑罚权具体化、现实化而形之于诉讼程序的法律规范。为了实现正义的理想、安定的目标,为了大众的利益,为了实现刑罚,追究犯罪过程中很可能忽视被追诉人的基本权利。国家与个人的利益只有在刑事诉讼上才有如此尖锐的冲突。国家为确认刑罚权实行追诉与审判的职权活动,决定了刑事诉讼对宪法基本权利的公法限制属性。为防止这种限制的过度与失衡给公民权益造成侵害,刑事诉讼中必须贯彻法律保留原则及比例原则,以加强对人身自由等基本权利的保障运作和个人防御权的行使。     

市场经济现代转型中的法治与责任政府

政府在我国市场经济的建立和转型中发挥着重要的作用.然而诺斯"国家悖论"所揭示的两难困境告诫我们在充分利用政府作用的同时,必须对行政权力的不当干预和政府失责的负面影响加以防范.我国已建立了初级市场经济并正在向现代市场经济转型,现代市场经济的基础是法治,现代市场经济转型的关键在于法治的确立.而法治下的政府应该是一个责任政府,我国要顺利实现市场经济的现代转型,建立良好的市场秩序和有效保护产权,就要建立责任政府.法治是责任政府不可或缺的制度保障,责任政府是法治理念在公共行政领域的体现.责任政府作为现代市场经济体系的重要组成部分,是一切向现代市场经济转型国家必须确立的政治基础.责任政府需要一系列制度构架确保政府对人民责任关系的确立.责任政府制度构架的基本方面包括:政府责任规范体制、政府责任履行的评价制度和政府责任的问责制度.     

Does constitutionalizing economic and social rights promote their fulfillment?

This article explores whether constitutional provisions promote fulfillment of economic and social rights. This is accomplished by combining unique data on both enforceable law and directive principles with the Social and Economic Rights Fulfillment Index (SERF Index), which measures government fulfillment of such rights. The results indicate that there is a positive and significant correlation between enforceable law provisions and the right to health and education components of the SERF Index. The strongest relationship appears to be for the right to health component where the inclusion of an enforceable law provision on economic and social rights in the constitution is correlated with an increase in the health component by 9.55, or 13.0%, on average. These results support the idea that constitutional provisions may be one way to improve economic and social rights outcomes.     

Performance measures in tax administration: Chile as a case study

The article proposes a set of tax administration performance measures and contrasts them with measures actually used by the Chilean tax administration agency. The goals assumed for the tax administration agency (TA) are to maximize tax revenue collection and provide quality services to taxpayers. Ideal performance measures (PMs) would measure the deviation of actual outcome from a best‐practice standard, given the value of all variables affecting organisation performance that are outside management control. The key challenge is to build and calculate these best‐practice outcomes. In Chile the PM in use, for the first goal, is the ratio of actual to potential tax revenue collection. This PM does adjust revenue collection for variations in the tax structure and rate, but it fails to control other variables that affect performance such as the TA budget and per capita income. The PM in use, for the second goal, is taxpayer satisfaction measured through sample surveys. This seems the appropriate PM, as quality of taxpayer services depends directly on the TA efforts to improve them. Copyright © 2005 John Wiley & Sons, Ltd.     

Taxation and the Veil of Ignorance – A Real Effort Experiment on the Laffer Curve

In this paper we address the role of theveil of ignorance on work incentives andtax rates in a two-person real effortexperiment. We find that effort levelsdecrease with a rise in tax rates. Taxrevenues peak at intermediate tax rates of50% to 65%, supporting the existence of aLaffer curve in taxation. Tax authoritiesdo not exploit their power to tax in full,which is compatible both with revenuemaximizing but also fair behavior. Behindthe veil of ignorance, subjects care morefor efficiency and restrict the power totax more than in case their position(taxpayer or tax authority) is fixed inadvance.     

Taxpayer governmentality: governing government in Metro Vancouver’s transit tax debate

In a 2015 plebiscite, voters in Metro Vancouver, British Columbia rejected a proposed sales tax dedicated to funding a regional transportation plan. Opposition was spearheaded by a taxpayer group that focused on the perceived incompetence and wastefulness of the region’s transportation authority. Exercising a liberal imperative of ‘permanent critique of government’, the taxpayer group assembled evidence addressed to ‘taxpayers’. Developing a theoretical account of ‘taxpayer governmentality’, the paper analyses how people are addressed and fashioned as taxpayer subjects, empowered and responsibilized to govern government, and their own political conduct, as sceptical, calculating, non-political, economic actors. The paper concludes by suggesting that this taxpayer subject may be productive for understanding the practice of liberal critique and limitations of the state.     

以民主法制规范社会主义市场经济(上)

社会主义市场经济是中国经济矛盾演变的必要阶段.作为经济体制,它是社会主义制度的具体化,因此必须坚持社会主义原则,其核心就是民主.民主原则的制度化,形成社会主义法制体系.实行社会主义市场经济是克服旧的统制经济体制缺陷的历史性变革,其关键就在于以民主法制规范经济生活的各个层面和环节,并以执法、立法机构予以保证,由此促进经济的健康有序发展.     

Autonomy or organisation? Reforms in the Ghanaian internal revenue service

Autonomous Revenue Authorities (ARAs) have recently become a popular organisational reform to improve revenue collection in developing countries. The success of ARAs is commonly attributed to ‘autonomy’ which reduces political interference, and increases financial independence and managerial freedom. This article examines the case of the Ghanaian ARA – the Internal Revenue Service and argues that its strong performance is the result of not ‘autonomy’, but other more nuts and bolts reforms, specifically: (a) strategies designed to direct the focus of the IRS to different taxpayer segments, particularly the informal sector and (b) significant attempts to bring the tax administration closer to the taxpayer through decentralisation and improved taxpayer services. To the extent that autonomy enables ARAs to undertake these other reforms it forms an important piece of the picture, however, they do not require autonomy – they could well be adopted under traditional tax administrations. Copyright © 2009 John Wiley & Sons, Ltd.