追加事例2•納税者基本権

• 北野 弘久

  日本大学法学部

書誌事項

タイトル別名

• Taxpayer's Fundamental Rights
• ツイカ ジレイ 2 ノウゼイシャ キホンケン

抄録

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.

収録刊行物

• 法社会学

  法社会学 1988 (40), 16-22,233, 1988

  日本法社会学会

詳細情報

• CRID: 1390001205303654016
• NII論文ID: 130003570761
• NII論文ID: 40003481450
• NII書誌ID: AN00225267
• DOI: 10.11387/jsl1951.1988.16
• ISSN: 24241423
• ISSN: 04376161
• NDL書誌ID: 2874265
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I2874265
• データソース種別:
  • JaLC
  • NDL
  • CiNii Articles
• 抄録ライセンスフラグ: 使用不可