论我国建立纳税人诉讼的可行性

建立纳税人诉讼制度，是保护公民私有财产权、推进宪政国家建设的重要保障。纳税人诉讼在经济法学上具有经济公益诉讼的本质，同时也具有税法学和行政法学的理论基础。美国和日本纳税人诉讼制度的有关立法及司法实践经验，体现了纳税人诉讼制度是实现公民监督权的重要方式，也是完善税收法律救济必然途径。建立符合中国国情的纳税人诉讼制度，应特别注重纳税人诉讼的受案范围、主体范围、举证分配、诉讼奖励及制约机制等微观层面的制度构建。

On Possibility of Taxpayer's Suits Establishment in China

The aim of establishing taxpayer＇s suits system is a significant guarantee for protecting private property rights and boosting national constitutionalism construction. In law of economy, taxpayer suit is public interests lawsuit system, while it has foundation of law tax and administrative law, Referring to the relevant regulations and practice of taxpayer＇s suits system in developed countries such as United States and Japan, this paper analyses the probability of constructing taxpayer＇s suit in China. The author explores some important microscopic concerns in the new system in terms of its significance, main scope of the proceedings, burden of proof, distribution, etc,.