纳税人诉讼适格问题研究--美国最高法院的司法实践对我国的启示

Study on Taxpayer’s Lawsuits Standing ——The Enlightenments of the U.S Supreme Court’s Judicial Experiences

纳税人宪法诉讼制度在我国尚付阙如,政府财政支出缺乏司法监督。在美国联邦纳税人诉讼中,原告的起诉资格受到宪法第三条的限制,包括了事实上的损害、损害是由被起诉之被告行为造成和损害可以通过合适的判决得到救济三个方面。借鉴美国联邦最高法院的司法经验,深入研究我国纳税人诉讼资格问题,以期对我国未来行政诉讼法的修改提供理论上的支持。

Taxpayers＇ constitutional lawsuit does not exist in China and thus government＇ s spend lacks judicial supervision. In U. S Federal Taxpayers＇ lawsuits, the Court has held that to satisfy Article III＇s standing requirements, a plaintiff must show ＂injury in fact,＂ causation, and redressability. Learning from the judicial experiences of the U.S. Supreme Court and studying taxpayer＇ s lawsuit standing in depth will prepare for the amendment of Administrative Procedure Law in the future.