尽管肯尼亚设计了精巧的宪法机制控制公共支出,但肯尼亚公共资金管理不善的情形仍然大量存在。在肯尼亚政府公共资金支出的政治调控远远不够的情形下,法院接受纳税人诉讼以阻止公共资金的非法支出所引起的对公众的损害。纳税人诉讼是指任何已经为其不动产或动产缴纳了税收的人代表所有的纳税人所提起的诉讼。法院享有足够的裁量权去决定哪些案件里纳税人有诉讼资格,这使法院能够在对政府行为进行审查和保证政府正常运作之间保持平衡。纳税人诉讼将不仅大大有助于对公共支出的控制,而且也给予政府足够的财政空间实施其任务。 Although Kenya has devised a sophisticated constitutional mechanism to control public spending, the poor management of public funds in Kenya remains widespread. In the absence of political regulation of Kenya’s public spending on public funds, the courts accept taxpayer litigation to deter public harm caused by the illegal spending of public funds. Taxpayer litigation refers to a lawsuit filed against all taxpayers on behalf of any person who has paid tax for his immovable or movable property. The courts have sufficient discretion to determine which cases the taxpayers have the right to litigation, which allows the court to strike a balance between censoring the government’s conduct and ensuring the proper functioning of the government. Taxpayer litigation will not only greatly contribute to the control of public expenditures but will also give the government enough fiscal space to carry out its tasks.