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A Study On The Taxpayer's Suit

Posted on:2008-07-22Degree:MasterType:Thesis
Country:ChinaCandidate:H HuangFull Text:PDF
GTID:2166360242978528Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Being an important means to control the expenditure of the public funds, taxpayers'suit is a typical public-interest litigation, in which a lawsuit is field in court on behalf of taxpayers against the government for illegal use of tax. It shows that the system is very important in supervising government. On one hand, taxpayers should be admitted to file suit in China, which will strengthen the supervision of private right against public power,. On the other hand, it will safeguard the rights of the taxpayer. This paper used a comparative analysis and case analysis of the main ways to highlight foreign taxpayers'suit experience in the development of taxpayers suit system, especially the United States of that, to get the important experience as reference in China. This paper consists three parts. Chapter 1, the paper conducts the jurisprudential analysis to the taxpayers'suit, closely revolves the taxpayers'suit definition, the deep level analyzes the taxpayers'suit the connotation and the nature. Chapter 2, the author investigates the theory and practice on abroad taxpayers'suit, especially the United States of that, further explain he necessity and possibility for China to establish taxpayers'suit system. Chapter 3, with a reference of the condition of China, the paper gives a main structure of the taxpayers'suit system in China. Including: taxpayers'suit standing, scope of the judicial review of taxpayers'suit, and agreement between establishment of taxpayers'suit and supporting measures.The innovation of this paper shown below:1. Because of the mass of the definition on taxpayers'suit, the paper give a clear definition and makes some inductions and analysis on its character and theory by comparative analysis.2. Thought the importance of taxpayers'suit has been put into focus by many researchers, and the strong require to introduce it to China can be heard without end, the researches on it abroad is nearly a blank area, especially the most mature system in America. In this paper, from the taxpayers'suit in the United States, absorbing the newest development in this area , I select a lot of cases which have deep influence , and make a deep analysis to distribute to establish the taxpayers'suit system in China.3. From the scope of the judicial review of the taxpayers'suit on finance and budget area, character of the income and expenditure were studied to assist on the decision of this paper. Practical policies were studied base on the other countries'relevant regulation and cases, to demonstrate and analyze the achievement we should absorb and use for reference.
Keywords/Search Tags:Taxpayer's Suit, Finance Supervision, Taxpayer's Right
PDF Full Text Request
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