The Research On The Litigation System Of Taxpapers Public Interest

Taxpaer's litigation is that be against the illegal expenditure of public funds and a new Public Interest Litigation . The establishing of taxpaer's litigation not only enhance effective judicial protection of private rights but also to achieve a better supervision of private right against public power.This Article is divided into four chapters.The first part introduces the content of taxpayer litigation system, focuses on the meaning and nature of the taxpayer's litigation and taxpayer lawsuit was compared with the traditional litigation.The second part of the paper is to provide reference for the establishment of the taxpayer litigation in China through the study of foreign taxpaer's litigation.The third part introduces the basis of the theory and practice to establish the taxpayer's litigation in our country . The fourth part elaborated on the establishment of taxpayer lawsuit System in several prominent issues from China's actual conditions.