Taxpayer Legal Research

Author: Liu Jianwen, Editor-in-Chief
Publisher:
Publish Date: 2006-01-01
Features: This book is a specialized monograph that systematically studies the legal issues of tax subjects. Defining tax subjects legally is an urgent issue that both the theoretical and practical communities in tax law need to address. This book chapter systematically studies the legal status of tax subjects, detailing their meaning, classification, and qualifications. This chapter explores two perspectives on the legal status of tax subjects from the perspective of the nature of tax legal relationships. By reviewing the historical development of the legal status of tax subjects in China, it proposes practical suggestions for improving the legal status of tax subjects. The second chapter of this book systematically studies the rights and obligations of tax subjects. The third chapter systematically studies the tax law awareness of tax subjects, exploring the meaning and characteristics of tax law awareness. The fourth chapter systematically studies the legal acts of tax subjects. The fifth chapter systematically studies the legal liability of tax subjects. The last chapter systematically studies the right of remedy for tax subjects. Administrative review, administrative litigation, and administrative compensation are the three main ways for tax subjects to seek redress. After deeply exploring the basic principles and institutional improvements of various remedy systems, this book also discusses the social remedy for tax subjects' rights, which is a more practically significant research topic. This book makes significant innovations on a series of major legal issues related to tax subjects. These innovations have important reference value for the study of fundamental tax law theories such as the nature of taxation, the nature of tax legal relationships, the legal status of subjects in tax legal relationships, tax acts, tax rights, tax obligations, tax legal liability, and tax law awareness. The legal issues of tax subjects can drive the in-depth study of the entire fundamental theoretical issues of tax law. Based on innovation, this book proposes numerous legislative recommendations for improving China's legal system for tax subjects. These legislative recommendations have important practical value for improving China's current tax subject system, enhancing the tax law compliance and awareness of tax subjects, improving the effectiveness of tax legal liability, and raising the levels of tax legislation, law enforcement, and adjudication.