美国纳税人诉讼原告资格的主要影响因素分析及其对我国的启示

事实上的损害、分权原则和联邦主义是影响美国纳税人诉讼原告资格的三个主要因素。尽管一直没有形成系统而完整的纳税人诉讼原告资格理论,而且美国联邦法院和地方法院在实践中的做法也不尽一致,但在我国当前对纳税人诉讼的相关理论研究和制度构建方兴未艾的情境下,深入分析影响美国纳税人诉讼原告资格的主要因素,对于构建我国纳税人诉讼,尤其是作为其前提的原告资格理论具有重要的借鉴意义。

Analysis on the Main Affecting Factors of Plaintiff Standing in U.S. Taxpayers Litigation and Its Inspiration

Injury in fact, separation of powers and federalism are main factors that affect the standing of taxpayers′ lawsuit in U.S. Although there has not been a systematic and complete theory of taxpayers′ standing, and U.S. Federal Court and District Court deal with it differently in practice. Studying deeply the main factors affecting the standing of taxpayers′ lawsuit in U.S. is very important to establish our theory and system of taxpayers′ lawsuit, especially that of plaintiffs′ standing, as its premise, for reference,while we are doing more and more research on theory and system of taxpayers′ lawsuit.