财政监督视角下纳税人诉讼法律制度构建研究  

Research on the Construction of Taxpayer Litigation Legal System from the Perspective of Financial Supervision

作　　者：张子介[1] 

机构地区：[1]华东政法大学经济法学院,上海200063

出　　处：《河北广播电视大学学报》2017年第5期68-71,共4页Journal of Hebei Radio & TV University

摘　　要：我国现行财政监督体制存在不足,一方面监督机关只关注政府财政活动的合法性而不关注合理性,另一方面监督机制存在滞后性的问题,难以有效监督政府的财政活动。在我国建立纳税人诉讼制度,不仅有助于财政活动的有效监督,使得政府部门财政资金的收集、分配和使用更加合理化,更有利于纳税人权利意识的提高和依法参政议政意识的培养。China＇s current financial supervision system is inadequate.On the one hand,the supervisory organs are concerned only with the legitimacy of the government＇s financial activities and not concerned with the rationality.On the other hand,there is a lagging problem in the supervision mechanism and it is difficult to effectively supervise the government＇s financial activities.The establishment of taxpayer litigation system in our country not only helps the effective supervision of financial activities,but also makes the collection,distribution and use of government funds more rationalized,more conducive to raising the awareness of taxpayers＇ rights and the cultivation of their political consciousness of participating in politics.

关 键 词：纳税人诉讼 纳税人权利 财政监督 财政活动 

分 类 号：D925.3[政治法律—诉讼法学]