构建我国纳税人诉讼制度的理论基础

The theoretical basis of the taxpayers' lawsuit system in our country

纳税人诉讼制度是公民财政监督权的具体体现,是实现财政民主与财政法治的重要途径。文章逐次分析了纳税人诉讼制度的政治学、经济学以及法学基础,指出"税收契约"、"税收价格"和"税收债权债务理论"都是纳税人诉讼赖以建立的理论基础,而宪法中关于人民主权、财产权、监督权的规定是纳税人诉讼得以建立的直接依据。

Taxpayers＇ lawsuit system is a concrete manifestation of the right of citizen＇s financial supervision, and the important way to achieve financial democracy and fiscal rule of law. This article analyzes the political science, economics and law basis of taxpayers＂ litigation system, and points out that the ＂tax contract＂, ＂tax price＂ and ＂tax credit and debt theory＂ are the theoretical basis of Taxpayers＂ lawsuit, and that provisions in the Constitution such as the right of citizen＇s sovereignty, property, supervision, is the direct basis for the establishment of the taxpayers＂ lawsuit.