Tax agent and taxpayer rights

Author: Ge Kechang
Publisher:
Publish Date: 2005-04-01
Features: The Federal Constitutional Court of Germany has clarified the legal status of tax agents as follows: "Recognizing them as part of the judiciary lies in demonstrating their important role as professional advisors or agents, alongside judges and prosecutors, in seeking justice in a free legal system and in the fight for rights." It is hoped that the publication of this book will draw the attention of all taxpayers and relevant administrative and legislative authorities to the necessity of a professional tax agent system in safeguarding taxpayer rights. It is advisable to plan and evaluate the feasibility of establishing such a system as part of the current tax administration reform. At the same time, when establishing the tax agent system, attention should also be paid to the establishment of professional ethical norms to prevent tax agents from engaging in improper behavior, such as helping taxpayers evade or avoid taxes, in order to uphold tax justice.