税收代位权实体权利的经济法功能和价值决定了与之相配套的权利救济制度也应具有经济法诉讼的属性。因此,对税收代位权诉讼的经济法诉讼属性的评析和揭示,其理论价值在于,指导我们获得完善制度的路径选择。从经济法诉讼的视野出发,以现有公益诉讼理论成果和立法成果为基础,无疑是我们选择完善税收代位权制度的正确方向。 The function and value of the economic law of the subrogation right of tax subrogation determines that the system of the right relief to which the subrogation right is entitled should also have the property of economic lawsuit. Therefore, the theoretical value of economic law litigation property of tax subrogation litigation lies in its theoretical value, which guides us to choose a perfect system. Starting from the perspective of economic litigation and based on the existing theoretical achievements and legislative achievements in public interest litigation, it is undoubtedly the correct direction for us to choose and perfect the tax subrogation system.