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美国税务民事诉讼的证明责任体系由成文法和判例法组成,遵循普通法传统和证明责任分层理论。受判例法影响,不同法院对证明责任分配存在一定的差异性。考虑到证据距离和效率原则,证明责任通常由原告承担,同时表现出灵活性,立法对证明责任的转移和特殊分配进行例外规定。本文在对美国税务民事诉讼证明责任的现状进行分析的基础上,对其立法技术、价值取向和纳税人权利保护等方面存在的利弊进行总体评价,以对税务诉讼证明责任规则的制定和完善提供借鉴。
The burden of proof in US tax civil litigation consists of written law and case law, following the common law tradition and the theory of stratification of burden of proof. Influenced by case law, different courts have some differences in the distribution of burden of proof. Taking into account the distance of evidence and the principle of efficiency, the burden of proof is usually borne by the plaintiff while exhibiting flexibility and the legislation provides for exceptions to the transfer and special distribution of burden of proof. Based on the analysis of the status quo of the burden of proof in tax litigation in the United States, this article evaluates the advantages and disadvantages of the legislative techniques, value orientation and the protection of taxpayers’ rights in order to provide the formulation and perfection of the rules of responsibility of tax litigation proof Learn from