关于税收司法改革思路的设想

Considerations on the Reform of Taxation Judicature

目前理论界对税收司法的研究一直主要集中在如何建立和完善税收司法保卫体系上。而本文认为当前税收司法的核心问题在于:税收司法审判不足和税收司法审查范围太窄而由此带来的税收司法的虚置。笔者认为,要充分发挥税收司法的作用,必须从司法权是行政权和公民权之间的平衡器的作用这一认识基点出发,在扩大司法审查领域、规范税收执法。提高税收立法质量、改革现行司法制度等多方面作出努力。

The current study of taxation judicature is concentrated mainly on the establishment of taxation judicature protection system. The paper takes a different viewpoint and believes that for the purpose of fully playing the role of taxation judicature, we should take measures to reform current taxation judicial system.