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Research On Legal Issues Of Taxpayer Litigation

Posted on:2006-11-08Degree:MasterType:Thesis
Country:ChinaCandidate:J YangFull Text:PDF
GTID:2166360152495480Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Taxpayer litigation is the system that taxpayer can start legal proceeding against anybody when he implement the illegal activities in the course of the levy, the reduction and the using of taxes; the using of the public property; the supply of public products and public services. Obviously it is the litigation about public interests, so it belongs to Public interests litigation.Marx has said," Only if the public order, public security and public interests are preserved, individual in the society can have its own interests." Well then, who will preserve the public interests? How will he preserve the public interests? And which procedures will he use? Theoretically, people are the masters of their country and the ultimate beneficiaries of the public interests, so the preservation of public interests should be settled by people. But it is impossible that people exercise the power directly in practice. So that people hand over the power to an elected government is the necessary result in history. However the adverse effects of Power, for example the corruption, lead into the government alienation. That means, government displaces the people and become the practical master of country. In order to repress the alienation tendency and enable the people to participate the national administration actually, the law should admit the qualification that people preserve the public interests and strengthened the qualification by judicial procedure. To solve these tasks it was necessary to introduce Public interests litigation which intends to protect the public interests. Taxpayer litigation is the vitally important system that can combine the supervisory power about administrative execution with the jurisdiction of the law court.This article analyzed the grounds in theory about the initiation and the existence of taxpayer litigation, and then introduced public interests litigation...
Keywords/Search Tags:Taxpayer Litigation, Public Interests Litigation, Public Interests, Taxpayer
PDF Full Text Request
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