Taxpayer Litigation Research

In the modern state of constitutionality,tax has become a major source of national finances; "the rule of law" has become a veritable "Tax State".Therefore, the tax will inevitably become the key factors of the construction of the constitutional system. The litigation system of taxpayers, as a new type of administration of public interest litigation system, this demonstrates that the constitutional system, "the cores of the right" and "the ultimate constraints, right to power",constraints on executive power and to safeguard the public interest have a role that can not be ignored, the litigation system of taxpayers also the formation of shocks to the concept of China's traditional "tax person", in turn, it may thus change the whole concept of the rights and obligations of China, in order to clear the barriers of concept in building a constitutional state. At the same time, the litigation system of taxpayers questions the executive power, and regulates the operation of power system to ensure that the rights of a power point,this is the needs of building a constitutional state.This article is divided into five parts. In the first part, we define the definition of "the taxpayer" and "targeted Object", make the basic connotation of the litigation system of taxpayer, we find it is a special type of administration of public interest litigation system. The second part is the analysis of basis of political science, economics, and law.The third part focuses on the history and the status quo of system in the United States, Britain, Japan, France, and other four countries, and we also point out its inspiration and meaning to our country. In the fourth part,we think it necessary to establish the litigation system of taxpayers in our country.It is a pattern of ways "the right to restrict the power " - to achieve an important way of constitutional state, is an important way of improving the rights of taxpayers,and it also promote the transformation of government functions and the establishment of public finance. The fifth part contains plaintiff, the defendant, the case of the scope, claims, pre-procedure, the burden of proof, as well as incentives measures. It depicts the institutional framework.