摘要
纳税人权利及其保障已成为当前一个极富现实意义的社会问题和法律问题,但真正实现纳税人权利的有效保护,还有赖于国家民主、法治建设的整体推进和宪政体制的真正建立,既需要国家的大力支持和以税务机关为代表的公权机关及其工作人员的积极配合,更需要广大纳税人的积极努力和参与。
Taxpayers＇ rights and their protection have become highly practical social and legal issues,but truly effective protection of taxpayers＇ rights depends on both the holistic advance of national democracy and the rule of law and the establishment of constitutional government.This not only needs the state＇s strong support but also tax authorities and the representatives of the public authorities and their staff＇s active support and the most important is to require taxpayers ＇ active efforts and participation.
出处
《天津市政法管理干部学院学报》
2008年第2期13-16,共4页
Journal of Tianjin Administrative Institute of Political Science & Law
基金
安徽省教育厅立项课题,项目批准编号：2006jqw124.
关键词
宪政
纳税人权利
保障
constitutional government
taxpayers＇ rights
protection
