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纳税人用税监督权是纳税人对政府用税行为进行监督的基本权利之一,它的设置和实施有利于巩固税收的正当性基础,促进有限有效政府的建立。纳税人诉讼制度作为最终的司法救济手段,被许多学者认为是保障纳税人用税监督权不可缺少的一环。国外的纳税人诉讼制度已经比较健全,但是我国的进展尚为迟缓,无论是立法创制或是执法机制皆未尽完善。本文从纳税人用税监督权的正当性出发,通过剖析传统纳税人诉讼制度的得失,比较与借鉴国外纳税人诉讼制度、行政公益诉讼制度和非营利组织诉讼制度的运行机制,提出完善纳税人代理诉讼制度的几点设想,以期能对保障纳税人用税监督权,促进纳税人对政府用税进行有效的监督,建设现代服务、有限政府提供一得之见。
Taxpayers’ right to tax supervision is one of the basic rights of the taxpayers to supervise government taxation behavior. Its establishment and implementation is conducive to consolidating the legitimate foundation of taxation and promoting the establishment of a limited and effective government. As the ultimate judicial remedy, the taxpayer litigation system is regarded by many scholars as an indispensable part of safeguarding taxpayers’ right to tax supervision. The taxpayer litigation system abroad has been relatively sound, but the progress of our country is still sluggish. Both legislation creation and law enforcement mechanism have not been perfect. Based on the legitimacy of taxpayers’ supervisory power of taxation, this paper analyzes the merits and demerits of the traditional taxpayer litigation system, compares and draws lessons from the operation mechanism of foreign taxpayer litigation system, administrative public interest litigation system and non-profit organization litigation system, Acting on the litigation system of several ideas, with a view to safeguarding taxpayers the right to supervision with tax, taxpayers to promote effective supervision of government tax, the construction of modern services, the limited government to provide opinions.