财政宪法学视角下的纳税人诉讼制度研究  

Research on Taxpayers' Suits from the Perspective of Fiscal Constitution

作　　者：汤喆峰[1] 

机构地区：[1]昆明理工大学法学院,云南昆明650500

出　　处：《昆明理工大学学报（社会科学版）》2017年第6期23-31,共9页Journal of Kunming University of Science and Technology(Social Sciences)

基　　金：昆明理工大学人文社会科学研究基金人培项目"行政主体制度建构与行政体制改革研究"(KKSY201424032)

摘　　要：外国纳税人诉讼制度存在针对财政违法行为、具有公益诉讼属性、设置了一定的法律限制以及普遍取得良好实效等诸多共性,这些共性值得我国参考和借鉴。引入纳税人诉讼制度,不仅对我国财政法治建设有所裨益,更有利于保障和促进我国宪法的长足健康发展,能够发挥保障公民财产权、平等权、自由权等基本权利,制约政府财政权力,促进民主建设等重要功能。当前,我国正处于建构纳税人诉讼制度的良好时机。在制度建构过程中,应当注意尽量扩大适格原告资格、将违法或严重不当财政行为纳入受案范围、谨慎确定被告层级、合理设置前置法律程序、公平分配举证责任、尽量降低诉讼及相关费用、明确法律责任及其制度衔接以及适时完善纳税人权利的宪法保护等具体问题。Foreign Taxpayers＇ suit has is a kind of public interest litigation against illegal financial behavior with lawful restrictions and generally-achieved optimal results. Taxpayers＇ suit can benefit China＇s fiscal law,promote and protect the development of China＇s constitutional law. Some of citizens＇ constitutional rights such as property right,right of equality and liberty shall be further protected by taxpayers＇ suits. Meanwhile,taxpayers＇ suit can be both a strong restriction of government＇s fiscal power and a driving force of democracy. China is facing good opportunities of establishing the lawful system of taxpayers＇ suit. In the process of establishing the legal system of taxpayers＇ suit,issues such as accusers and defendants,scope of applying,procedures,responsibility to provide evidence,litigation expenses,legal responsibility as well as constitution conditions shall be taken into full consideration.

关 键 词：纳税人诉讼 基本权利保障 财政权制约 民主建设 制度建构 

分 类 号：D921[政治法律—宪法学与行政法学]