西方许多国家均设有税务法院这一专门机构,一般法院有时也会碰到一些税务案子,但税务法院与一般法院的处理程序大大不同。税务法院常常不使用一般法院需要的正式证据法规则。各国对于纳税人胜诉的举证责任的标准是不同的。英国的行政法官有委员长。兼职的外行业人员和专门的委员帮助解决税务争端。如果行政法官不能解决争端,纳税人应将案件提交法院。英国目前处理税务案件的途径还相当简单。英国的税收案件首先由高等法院的 In many western countries, there is a tax court, which is a specialized agency. General courts sometimes encounter some tax cases, but tax courts have much different handling procedures than ordinary courts. Tax courts often do not use the formal rules of evidence required by the general courts. The standards for the burden of proof on the part of all the taxpayers are different. The British administrative judge has a chairman. Part-time outside professionals and specialized members help solve tax disputes. If the administrative judge can not resolve the dispute, the taxpayer should refer the case to the court. The way the UK is currently handling tax cases is fairly straightforward. The tax case in the United Kingdom was first made by the High Court