论纳税人对免费公共产品的权利

免费公共产品,是纳税人可以不支付任何费用而享受的公共产品。免费公共产品的获得是免费的,其消费具有非排他性,必须通过税收和预算来提供。纳税人相互之间对免费公共产品享有免费使用权、先占使用权、平等使用权和重大利益优先权。纳税人相对于政府对免费公共产品享有免费享用、足量享用和损害赔偿权。我国相关制度比较缺乏,应当予以完善。

On the Taxpayer's Right about the Free Public Goods

Free public goods is the public goods that are free of charge when the taxpayer consume it. Free public goods is free of charge and is provided by tax and budget. The taxpayer has the rights of free use, pre-empt use, equality use and priority of important benefits relative to other taxpayers. The taxpayer has the rights of free use, sufficient use and compensation for damage relative to the government. The system of our country is absent and should be perfected.