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纳税人诉讼,简单地说,就是一种为监督和纠正政府违法的财政行为,允许纳税人向法院起诉的公益诉讼制度。《行政诉讼法》实行“举证责任倒置”规则,纳税人诉讼的起诉对象是行政机关违法的财政行为,如何合理设定原被告之间的举证责任以达到最佳诉讼效果?鉴于公益诉讼的性质,有必要设置一种有别于传统行政诉讼举证规则的制度规定。
Taxpayer litigation, simply put, is a public interest litigation system that allows taxpayers to sue in court for the purpose of supervising and correcting the government’s illegal financial behavior. The Administrative Litigation Law carries out the rule of “Inverting the Burden of Proof of Evidence”, and the target of prosecution of taxpayer litigation is the financial act illegally performed by the administrative organ. How to reasonably set the burden of proof between the defendants in order to achieve the best lawsuit? In view of the public interest litigation It is necessary to set up a system that is different from the traditional administrative procedure.