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当前我国行政执法中抗法行为发生的领域相对集中,表现形式日趋多样化,造成的影响日益恶劣。抗法行为产生的主要根源是抗法行为主体价值取向的歪曲,执法主体自身失范,行政执法力度的欠缺,以及行政执法体制的不健全。为防止行政执法中抗法行为,应加强法制教育,积极采取措施减轻纳税人的各种负担;行政执法主体要提高自身素质,公正文明执法;加强部门协调合作,建立行政执法经费统一拨付制度;完善我国行政执法体制,创建良好的行政执法环境。
At present, the areas where anti-law acts occur are relatively concentrated in administrative law enforcement in our country, and the forms of their manifestation are becoming increasingly diversified. The main causes of the anti-legal acts are the distortions of the values of the main body of the anti-legal acts, the failure of the main body of law enforcement, the lack of administrative law enforcement, and the imperfect administrative enforcement system. In order to prevent the law-breaking behavior in the administrative law-enforcement, we should strengthen the education of the legal system and actively take measures to reduce the burden on the taxpayers. The main body of administrative law-enforcement should improve its own quality and fair and civilized law enforcement; strengthen coordination and cooperation of departments and establish a unified system of disbursement of administrative law enforcement funds; Improve China’s administrative law enforcement system and create a good administrative law enforcement environment.