On The Taxpayer Public Interest Litigation System

Taxpayers public interest litigation system in the West has a long history of development,so far, the system has been developed, and plays an increasingly important role in the Westerncountries. However, our academic taxpayer litigation system introduced and research is notvery systematic, comprehensive and country in the law also does not specify this system. Inrecent years, China has been advocating the construction of the rule of law, the taxpayerpublic interest litigation system by many scholars of concern and attention. Especially HunanChang Ning Jiang Shilin ecutive abuse of financial resources after the incident, the taxpayerhas become a focus of public interest litigation system, much attention in various fields. In theend what is the taxpayer public interest litigation system, the following meanings: refers tocitizens or organizations in their capacity as taxpayers, the relevant authorities of illegalorganizations and their staff, or improper use of public funds and other financial harm thecommon interests of the taxpayer does not rational behavior to public interest litigation filedby the People’s Court. From the name, this is a public interest litigation in order to safeguardthe legitimate rights and interests of the taxpayer for the purpose of constructing the system isconducive to the protection of the public interest of taxpayers to avoid or reduce the loss offinancial resources, but also conducive to promoting China the rule of law in the process.With the rapid increase in the rapid development of China’s economy and nationalincome, China’s fiscal revenue growth, but did not get the public finances and the effectiveuse of funds, the existence of illegal and improper use of spending and other issues, thereasons for the emergence of such problems there are two main: First, by the shackles oftraditional concepts and ideas, our taxpayers’ rights awareness is not strong. Second, even ifthere are taxpayers want to safeguard the legitimate interests of the taxpayers, but did not seekhelp in the relief channel. Therefore, the purpose of writing this article is to pass acomprehensive analysis, system demonstration, compare draw useful experience of foreigncountries, on the one hand to achieve the construction of public interest litigation theorytaxpayer purpose, on the other hand to achieve the protection of public financial resources,maintain public taxpayer practical purposes interests.The full text is divided into five parts. The first part is an introduction, focuses on the background, significance and research status of the thesis. Second,the basic theory alsoincludes three aspects, namely, the concept of public interest litigation taxpayers, features andlegal nature, and the theoretical basis includes two aspects, the political and law surroundingthese two aspects of the taxpayer public interest litigation system are briefly analyzed. Thethird section discusses the necessity and obstacles of the system to build taxpayer publicinterest litigation system in China is not only feasible, but it is necessary, of course, to buildthe system also faces a number of obstacles, I think mainly includes three Point: One of thetaxpayer’s rights awareness is not strong, the second is the lack of appropriate independenceof the judiciary, the third is our government spending on public finances, lack of funds lacktransparency. Section IV discusses the taxpayer public interest litigation system in the UnitedStates and the United Kingdom, through reading and access to a large number of Englishliterature, including a classic case study in these countries, and thus above the nationaltaxpayer public interest litigation system has been relatively complete introduction, and fromsummed up the country can learn from the experience for our taxpayers to build publicinterest litigation system provides a good reference.Part V discusses the taxpayer litigation of public interest, this part is a central part of thepaper. I thought one of the system building practices, try to examine the practical effect ofsuch a system in a foreign country, carried out by the regime in different countries analyzedthe pros and cons, learn from their successful experience, abandon its drawbacks, as our use.Second, combined with China’s actual situation and the legal system, it is best to allowtaxpayers to public interest litigation system constructed in line with China’s actual situationand the legal system. The following aspects are the main contents of the taxpayer publicinterest litigation system specifically built: one main qualification taxpayer public interestlitigation, consists of two parts, the plaintiff and defendant qualifications range; the second isthe general taxpayer public interest litigation case range and fit scope of the specificclassification by; the third is related to the taxpayer of public interest litigation proceduralissues, including the four parts, which are under the jurisdiction of sharing, sharing the cost oflitigation, the ownership interest and public interest litigation proceedings the burden of proof.