论美国税务法院的纳税人诉权保障

发布时间：2018-01-04 05:05

本文关键词：论美国税务法院的纳税人诉权保障　出处：《税务研究》2015年11期 　论文类型：期刊论文

【摘要】：税务法院是美国审理税务诉讼案件最重要的司法机构。纳税人诉权保障最大化与程序分流最优化相结合,是美国税务法院破解公正与效率难题的根本之道,也是我国税务诉讼制度重构的重要镜鉴。本文以纳税人诉权保障为视角,探讨美国税务法院公正与高效的制度原因,以期为我国税务诉讼制度的完善提供参考。
[Abstract]:Tax court is the most important judicial institution in the United States to deal with tax litigation cases. The combination of maximization of taxpayer's right of action and optimization of procedure diversion is the fundamental way for American tax court to solve the problem of fairness and efficiency. It is also an important mirror for the reconstruction of tax litigation system in our country. This paper, from the perspective of the safeguard of taxpayer's right of action, probes into the reasons for the fairness and efficiency of the tax court in the United States, in order to provide reference for the perfection of the tax litigation system in our country.
【作者单位】：吉林大学法学院;
【分类号】：D971.2;DD912.2
【正文快照】： 一、引言而言无疑是划时代的里程碑。但有权利必有救济,据统计,2009-2013年间,美国联邦初审法离开了作为“权利救济权”的诉权保障,法律所规院平均每年共审结税务诉讼案件34 381件,争议定的纳税人权利终将沦为“纸面上的权利”。为此,税额153.61亿美元,上诉468件,上诉率为1.4%

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