Research On The Taxpayers’ Suit

Such a taxpayers’suit to monitor the government using public funds is a way which truly realizes the constitutional rights of supervision, criticisms and suggestions, an important mechanism which turn the taxpayers being the genuine national sovereignty into the direct political participation and social management, will have huge social benefits. By the way of comparison and cases studies, this paper takes American taxpayers’suit and Japanese residents’suit as references, taking the Chinese existing legal resources into consideration and designed the taxpayers’suit system which meets our conditions.This dissertation consists of the Preface, the body and the conclusion, of which body part includes four chapters.Chapter I Basic Research on the Taxpayers’Suit From the legal perspective, the definition of tax should be re-interpretating, returning the traditional view of the state’s public finance power in the field of public finance to the view of the position of the taxpayers, unifying the collection and expenditure. With the establishment of public finance, the remodeling the concept of tax will directly help shaping the idea of the right taxpayers. The right of action for the public welfare is the concrete implementation for the taxpayers whose important right monitoring the use of funds, it can keep pace with the reform of the NPC budget monitoring ( which also reflects the right of taxpayers supervision) to keep pace of reform, protecting the realizing of fiscal rule of law.Chapter II Practice and Theoretical Study on Foreign Taxpayers’Suit The United States have the most developed taxpayers’suit in the world today, which is subjective action, popular in the state level monitoring the use of funds. Being the case law, this chapter introduces the trend of taxpayers’suit in the federal courts taxpayer, the plaintiffs qualifications, development in different states, applies to specific areas, and the public interest litigation system in specific areas of government procurement contracts, by the means of analysing classic cases. For the part of Japanese residents’suit, as a country of civil law, I focuses on the history of residents’suit, the special proceedings, the plaintiff qualification, the case range and the recently developments through a combination of methods of articles and cases analysis. Besides, the chapter introduces the British and French taxpayers’suit briefly in judicial practice. Learning from others, may attack the jade, the foreign system is an important reference when building our taxpayers’suit system.Chapter III The Necessity and Feasibility of Establishing the Taxpayers’Suit in Our Country Taxpayers’suit is a procedural mechanism based on the taxpayers private to initiate judicial proceedings to monitor the use of funds, on the one hand it is the concrete implementation of the constitutional rights of citizens monitoring and improve the accountability mechanism, embodies the principles of the equality between the rights and obligations of taxpayers,on the other hand it upgrades the main body of taxpayers and sense of dignity, foster the awareness of responsibility and supervision of the taxpayer’s, and it should become a breakthrough of public interest litigation practice. The government expenditure, the target of taxpayers’suit, should be the object of judicial regulation. The rich and long-standing litigation of foreign countries provides wealth materials as we build this new action mechanism. The trial of Administrative Litigation law practice and the heat and depth of academic study on the theory of public interest litigation also provide a full preparation. The continuous improvement of the rights consciousness and supervision awareness of taxpayer, the taxpayers’right to know been established by the information public law and the success experience of the Japanese residents’suit in localization allow us to see the hope in founding this new lawsuit. We need establish the legal principle of spending, encourage community groups to take up the banner of public interest litigation, and further improve the information disclosure system.Chapter4 IV Specific Designs of the Taxpayers’Suit System When design the specific system, we should take both the foreign advanced system and our national conditions into consideration. Start from designing the audit institutions of the pre-program, I analyze the reasons for setting the audit ahead, the specific audit procedures focusing on publicity, timeliness, quasi-judicial and the extent of authority. As for the plaintiff qualifications, I explore such a path to establish this new action mechanism in the old framework and institution, the geographical restrictions and take care of non-resident taxpayers, right of action of community, the notification of the prosecution’s appeal before litigation. The scope of the eligible defendant’s include administration and their staff, state-owned enterprises, the third party leading to the financial damage, excluding the central government as the defendant. the case scope mainly focus on the financial performance of the illegal and improper conduct, including public spending, government contracts entered into or perform, debts or obligations of the commitment, state-owned property to acquire, manage or dispose of, nonfeasance in the state-owned property management and tax. There are four claims for different situations, the stop request, revocation request, confirm the act illegal or invalid request and the damages or return of unjust enrichment request. The principal of burden of proof is "who advocates, who proofs". As for the standard of proof, the case should be based on different criteria established in different situations. Finally, in order to encourage taxpayers to litigation, legal fees refund system should be established, suspending the award of litigation principles which advocated by the most scholars.