Research On The Right Of Taxpayer Litigation

The right of taxpayer litigation is one of the new litigation right that came into being in modern times. It is a valid judicial defendant mechanism that achieves taxpayer's right. And it is a system that has important pragmatic value in providing prevention and curing the common capital be washed away. The right of taxpayer litigation came into being in American at first, and became mature .At the moment, some country have relevant system, such as Japan,France,England and so on, which acquired well effect in practice. There are wide-ranging inquiry about advantages and disadvantages and design of system of taxpayer litigation in the theory of science of law. But our country hasn't established the right of taxpayer litigation, and lacks the research of this system in theory. However, it has powerful theory value and actual senses to our country. As a developing speedily country, taxpayer's consciousness of right is continuously strengthening. In the theory of law, it has reached a unanimous view about taxpayer's right, which is that taxpayer's right not only is limited to levy taxes, but also should spread in using taxes respect. Because having not rightful using taxes is sure to indirectly cause increase the weight of tax revenue, and then being short of control in using taxes always create tax revenue disused. At the moment administration's unreasonably using taxes is very serious, and corruption cannot forbidden, which not only create a great quantity of country's public capital be washed away, but also affect seriously taxpayer's benefit in indirect, and achieve unfavorably taxpayer's right in the phase of using tax. Although taxpayer can defend this right through accusation and so on means, they always suffered revenge since the control between authorities has property. Hence, if we want to bring into play sufficiently the force of private authority to restrict state-owned authority, we must switch on defended system in judicial. So the right of taxpayer litigation is vividly portrayed. Once the right is established, which will be favor of defending taxpayer's right and lifting the consciousness of paying taxes, and supervision effectively to administration, but also will guard effectively against and control the public capital be washed away, which will conduce to revolt corruption and establish a economized government and speed up the building progress of harmonious community.