论我国纳税人诉讼制度的构建-宪法学与行政法学专业论文.docxVIP

PAGE PAGE 1 Abstract Taxpayer litigation is the litigation system that the taxpayer with taxpayers identity to process government to the court by reason of the governments illegal using of tax and violation of public interests, requesting the court to make a judgment. It is a new type of administrative public interest litigation. The taxpayer litigation system in which of the United States is more perfect and being widely used, Japan, Britain, France and other countries have similar systems. Foreign law academic circles have made more researches on the system of taxpayers litigation .Our country lacks taxpayer litigation concept, under the background that administrative litigation is not typed, our law academic circles made less researches on the system of taxpayers litigation. Due to lacking of effective power restriction mechanism, with the rapid development of Chinese economy, the finance revenue of our country growing with each passing day, there were a lot of cases as abusing of government fiscal revenue, all image projects, public money eating and drinking, extravagance and waste in our country, resulting in serious losses of financial capital . These cases caused great influence on the development of the Chinese Scientific Outlook and the practice of the construction of economical government, restricting the development process about the government under the rule of law. Constructing a government under the rule of law, we need to renew our concept, with an open mind, absorbing public participation, establishing the system of taxpayers litigation. Taxpayer litigation system having a great significance: by giving taxpayer lawsuit rights to against the government from illegal using of tax infringement of the public welfare, taxpayers by action supervision of administrative organs according to law by tax, can change our country’s taxpayer negative tax status, enhance taxpayers tax paying consciousness; can mobilize the people power, under the background of the