关于我国纳税人控告、检举和举报权的法律思考

发布时间：2018-05-29 04:26

本文选题：宪政 + 纳税人权利　；参考：《华南理工大学》2014年硕士论文

【摘要】：控告、检举和举报权是指纳税人对税务机关及其工作人员滥用职权、不依法办事等违法违纪行为，对税务人员利用职权贪污、受贿、索贿等违法乃至犯罪行为有控告、检举、举报的权利。控告、检举和举报权作为保护纳税人利益的有效屏障，在纳税人权利体系中占有重要的地位。它直接体现了纳税人个人权利对政府权力的制衡，其权利理念的树立和实现程度对我国宪政目标的达成起着至关重要的作用。现阶段我国纳税人控告、检举和举报权的建设不论从理念认知还是从实现机制都处于“百废待兴”的阶段，因此亟需通过系统的理论梳理和制度设计为其实现奠定理论和实践基础。本文循此思路，对纳税人的控告、检举和举报权进行了全面研究。全文共分为五章：第一章绪论。研究纳税人控告、检举和举报权对于完善我国纳税人权利体系具有重要意义，本章对我国在纳税人权利和控告、检举和举报权方面的主要文献进行了总结。第二章纳税人控告、检举和举报权：宪政的必然诉求。以“宪政——纳税人权利——控告、检举和举报权”为线索，对纳税人控告、检举和举报权三者的法律概念进行了区分，并对三者的实质及其现实功能进行分析。第三章我国纳税人控告、检举和举报权现状分析。通过分析我国纳税人控告、检举和举报权的现状，指出我国纳税人控告、检举和举报权在发展过程中存在的不足之处，并从立法保障、行政保障、司法保障和社会保障四个方面分析存在问题的原因。第四章国外纳税人控告、检举和举报权的制度设计考察。探析国外对纳税人权利保障的法律制度设计，总结出国外在立法、执法、司法以及社会保障中，是如何完善纳税人的控告、检举和举报权的，并据此对我国的法律制度构建有所启示。第五章我国纳税人控告、检举和举报权法律制度的完善。回归我国国情，借鉴国外较为完善的纳税人权利保障制度，，对我国纳税人的控告、检举和举报权提出完善税收立法设计、加强执法措施保护、构建司法救济途径和奠定社会保障基础四个方面的完善思路和建议。
[Abstract]:The right to sue, report and report means that the taxpayer accuses and accuses the tax authorities and their staff of illegal and even criminal acts such as abusing their power and failing to handle affairs in accordance with the law, embezzling, accepting bribes, soliciting bribes, and so on, Right to report As an effective barrier to protect the interests of taxpayers, the right to sue, report and report plays an important role in the system of taxpayer rights. It directly reflects the checks and balances of taxpayers' individual rights on government power, and the establishment and realization of the concept of the right plays a vital role in the achievement of the constitutional goal of our country. At the present stage, the construction of the taxpayer's right to report, report and report in our country is in the stage of "nothing to be prosperous", whether from the concept of cognition or from the realization of the mechanism. Therefore, it is urgent to lay a theoretical and practical foundation for its realization through systematic theoretical combing and system design. Based on this idea, this paper makes a comprehensive study on taxpayer's right to sue, report and report. The full text is divided into five chapters: The first chapter is introduction. It is of great significance to study taxpayer's right to sue, report and report to perfect the system of taxpayer's right in our country. This chapter summarizes the main literature on taxpayer's right and right of complaint, prosecution and report in our country. Chapter two: taxpayer's right to sue, report and report: the inevitable demand of constitutionalism. Based on the clue of "constitutionalism-taxpayer's right to sue, report and report", this paper distinguishes the legal concepts of taxpayer's accusation, prosecution and reporting right, and analyzes their essence and practical function. Chapter three analyzes the status quo of taxpayer's right to sue, report and report in China. By analyzing the present situation of taxpayer's right to sue, report and report in our country, this paper points out the shortcomings of the right of taxpayer's accusation, prosecution and report in the course of development, and from the aspects of legislative guarantee and administrative guarantee, Four aspects of judicial security and social security analysis of the reasons for the problems. The fourth chapter investigates the system design of the right to sue, report and report abroad. This paper probes into the design of the legal system for the protection of taxpayers' rights abroad, and sums up how the right of taxpayers to sue, report and report is perfected in legislation, law enforcement, judicature and social security in foreign countries. And accordingly to our country's legal system construction has the enlightenment. The fifth chapter is the perfection of the legal system of taxpayer's right to sue, report and report. Return to our country's national conditions, draw lessons from foreign comparatively perfect taxpayer rights safeguard system, put forward perfect tax legislation design to our country taxpayer's right to sue, report and report, strengthen law enforcement measure protection, Construction of judicial remedies and the establishment of four aspects of social security ideas and suggestions.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D921;D922.22

【参考文献】