纳税人权利的私法保障研究

公法化之税法理论重视国家作为征税主体的权力,强调税收的公权性,对纳税人私权的合理存在置若罔闻,而且还常常侵犯之。历朝历代征税主体与纳税人双方由矛盾到冲突直至革命的事例屡见不鲜。如何保障纳税人的权利,避免、化解征纳双方的矛盾,已成为现代税法必须解决的首要问题。本文从私法角度分析、探讨了私法化之税法对纳税人权利的保障问题。

Study on Legal Protection of the Right of the Tax-payers

The tax laws theory of the public laws as the main taxation body emphasizes the public right for taxation but pays no attention to the right existence of the private right of the tax-payers,and often violatesit it.From different dynasties and times,the contradictions,conflicts,even revolutions are often occurred.It has become a principal problem for modem tax laws how to safeguard the right of the tax-payers and avoid and solve the contradiction of the payer and the collector.This article discusses the issues of safeguarding the tax laws for private bodies to the right of tax-payers from the point of view of private laws.