Taxpayer's Fundamental Rights

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Other Title
  • 追加事例2•納税者基本権
  • ツイカ ジレイ 2 ノウゼイシャ キホンケン

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Abstract

Under the traditional concept of taxation, it has long been understood that taxpayers do not have the power to control government spending in Japan.<br>However, it should be understood that the power to control unconstitutional or/and illegal government spending is a fundamental right for taxpayers.<br>In order for taxpayers to confer the right, it should be realized that taxing power can not be exercised without a reasonable spending purpose.<br>One of such fundamental rights is to confer the right to judicially cope with such extravagantly unnecessary spending.

Journal

  • The Sociology of Law

    The Sociology of Law 1988 (40), 16-22,233, 1988

    The Japanese Association of Sociology of Law

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