| 纳税人诉讼的价值分析 |
| |
| 引用本文： | 李桂英.纳税人诉讼的价值分析[J].辽宁税务高等专科学校学报,2006,18(1):11-13. |
| |
| 作者姓名： | 李桂英 |
| |
| 作者单位： | 宝鸡文理学院,政法系,陕西,宝鸡,721013 |
| |
| 摘 要： | 纳税人诉讼中的“纳税人”,包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人。我国目前不允许纳税人针对政府违法使用公共资金的行为提起行政诉讼。而通过论述,文章认为纳税人诉讼具有全面实现行政诉讼功能、救济纳税人人权利,全面体现法律的公平、正义和自由的价值。
|
| 关 键 词： | 纳税人诉讼 行政诉讼 公平 正义 自由 价值 |
| 文章编号： | 1008-2859(2006)01-0011-03 |
| 修稿时间： | 2005年10月17 |
Analysis of the value of the lawsuit brought by the taxpayer |
| |
| LI Gui-ying.Analysis of the value of the lawsuit brought by the taxpayer[J].Liaoning Taxation College Journal,2006,18(1):11-13. |
| |
| Authors: | LI Gui-ying |
| |
| Abstract: | The term of taxpayer here includes taxpayer and withholding agent.It is not allowed in China that a taxpayer brings a lawsuit to the court against the government concerning its activity of spending public funds illegally.The paper argues that lawsuit brought by the taxpayer will be of great value in realizing the function of executive lawsuit and embodying equity,justice and freedom. |
| |
| Keywords: | lawsuit brought by the taxpayer excutive lawsuit equity justice freedom value |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
