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《Journal of Heilongjiang Administrative Cadre College of Politics and Law》 2011-01
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Discussion on Legitimacy of Taxpayers' Rights under Natural Justice

GE Ran,LI Sheng-li  
Taxpayers as the principal creators of social wealth,the state should provide good service to them to protect their legitimate rights and interests.Taxpayers' rights under natural justice are extension of the human rights in the field of tax law and only when the taxpayers' rights compliance with the most basic elements of human rights that they can possess legitimacy.Nowadays taxpayers are in a weak position in tax levy activities,and their rights are not comprehensive and weak in work.
【CateGory Index】: D922.22
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Chinese Journal Full-text Database 2 Hits
1 LI Gui-ying (Baoji College of Art and Science, Shaanxi 721007, China);On the System of Taxpayer's Litigation[J];Journal of Harbin Teachers College;2004-01
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Chinese Journal Full-text Database 1 Hits
1 TAO Qing(School of Government,Peking University,Beijing 100871,China);The Constitutional Dimension of Constitutional Property Right and Protection of the Rights of Taxpayer[J];Seeking Truth;2007-05
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