Employing historical, comparative, normative analytical and empirical methods and borrowing the research results from the fields of history, sociology, economics, and politics, this book carries out thorough studies from the perspectives of democracy, the rule of law and constitutionalism on the origin, historical evolution, and current situation of taxpayers' rights, the general laws of their emergence and development, the constitutional basis for their establishment and existence, as well as the current situation of their protection and, on the basis of the above studies, puts forward suggestions on the construction of a system of taxpayers' rights and a mechanism for the protection of such rights in China.