肯尼亚的纳税人诉讼——公共资金支出权的司法审查

尽管肯尼亚设计了精巧的宪法机制控制公共支出,但肯尼亚公共资金管理不善的情形仍然大量存在.在肯尼亚政府公共资金支出的政治调控远远不够的情形下,法院接受纳税人诉讼以阻止公共资金的非法支出所引起的对公众的损害.纳税人诉讼是指任何已经为其不动产或动产缴纳了税收的人代表所有的纳税人所提起的诉讼.法院享有足够的裁量权去决定哪些案件里纳税人有诉讼资格,这使法院能够在对政府行为进行审查和保证政府正常运作之间保持平衡.纳税人诉讼将不仅大大有助于对公共支出的控制,而且也给予政府足够的财政空间实施其任务.

Taxpayer's Actions in Kenyan——Judicial review of public spending powers

In spite of the existence of elaborate constitutional mechanisms designed to control public spending,the mismanagement of public resources in Kenya is disconcerting.Since political control of governmental spending in Kenya is woefully inadequate,the Kenya courts should allow taxpayer's actions to prevent the harm being occasioned to the public by the illegal appropriation of public funds.The taxpayer's actions is those actions brought by taxpayer who has paid tax for their estate and personal property,representing all taxpayers.The courts have sufficient discretion to sort out cases in which taxpayers should have standing and those in which they should not.In doing so,it enables the courts to strike the right balance between acting as a check on governmental action and allowing the government to function.Taxpayer's actions can not only control public spending,but impart government enough room of funds to fufil their obligations