摘要
要保证"取之于民"的税款能够真正"用之于民",纳税人就应当对政府用税享有知情权。作为纳税人与有关国家机关之间"获知"与"告知"相关联的产物,纳税人用税知情权是一种积极性权利与消极性权利相结合的综合体,它在纳税人的权利体系中占有极其重要的地位。在我国,纳税人用税知情权的实现不仅需要相关法律体系的完善,而且需要制度保障的跟进和配套机制的建设。
To ensure the taxes from the people can genuinely be used for the people, taxpayers should be endowed with the right to know concerning tax use. As the related product of ＇informing＇ and ＇being informed＇ by taxpayers and related state organs, taxpayers＇ right to know concerning tax use is a combination of positive right and negative right that it occupies an extremely important position in taxpayers＇ right system. In China, the realization of the above right requires not only the perfection of related legal system but also the catching up of system guarantee and the construction of complementary mechanism.
出处
《行政法学研究》
CSSCI
北大核心
2012年第1期39-43,共5页
ADMINISTRATIVE LAW REVIEW
关键词
纳税人
知情权
用税知情权
财政支出公开
Taxpayer
Right to Know
Right to Know Concerning Tax Use
Fiscal Expenditure Openness
