On Construction of the State Financial Governance and Perfection of the Fiscal and Tax Law in China

Abstract

The modern fiscal and tax law can play a supporting participation role in the national governance, but for some unique historical and cultural reasons, the fiscal and tax law in our country doesn’t play this role very well. The Chinese government should transform its governance philosophy and ensure the realization of the function of the fiscal and tax law in supporting the national governance through protecting the taxpayer’s rights, establishing the budget public interest litigation system, improving specific fiscal and tax law systems, etc.