納稅者訴訟制度의 導入方案에 관한 硏究 = A Study for the Introducing the Taxpayers' Suit

다국어 초록 (Multilingual Abstract)

National tax paid by the sweat of brow goes because of the budget waste of the government and a local autonomy group in case of our country and is leaking, but the way that the people who are a sovereign control on that kind of illegal unfair financial act is very feeble circumstances.Execution of a corrupt budget related to fiscal expenditure of the government / a local autonomy group the people who are a tax payer in particular is direct in oneself and a tax burden of future generation is affected. Therefore, it is necessary for own tax to have to introduce tax payer litigation silver as monitoring and visibility demand about unfair use and a judicature system to divide used well among fast time.This paper is going to watch the legislative bill which it proposed in the Ministry of Government Administration and Home Affairs and the ruling party while watching historical background of tax payer litigation and the theoretical side and contents about this such as a theoretical basis, legal character, system a few function. Also, it is going to present legislation possibility of tax payer litigation and a basic direction of main legislation contents in our country.That is, as for the people who are a tax payer, as for the waste of a budget to be huge because of the fiscal expenditure which broke the law related to financial administration of the government or a local autonomy group, it is caused a direct influence by own tax burden. Therefore, monitoring of a tax payer and a function of control are certainly necessary.

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