納保法實施後稅務專庭對於納稅者權利保障的實踐

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Title:	納保法實施後稅務專庭對於納稅者權利保障的實踐
Authors:	謝如蘭
Contributors:	管理學院財經法律學系
Keywords:	量能課稅原則；租稅規避；總額主義；租稅法律主義；舉證責任； The Realization of Equality Principle in Taxation ； Tax Avoidance ； The Confirmation of Tax Legalism ； Burden of Proof
Date:	2022-01-01
Issue Date:	2023-03-29
Publisher:	亞洲大學
Abstract:	立法院於2016年12月26日以專法的方式審議通過「納稅者權利保護法」（以下簡稱納保法），並且於2017年12月底正式實施。長期以來立法者僅著重達到國家稽徵效能的租稅立法政策在此做了重大的改變。納保法的實施，在於確保納稅義務人在憲法上所受保障的基本權利，如生存權、平等權、財產權、比例原則以及正當法律程序等能獲得實現。然而抽象的稅法條文仍有賴行政法院透過判決加以具體化，對此本文將在以下針對1.租稅法律主義之確認（納保法第3條）；2.量能課稅原則的實現（納保法第5條）；3.租稅規避之具體化（納保法第7條）；4.確立稽徵程序中徵納雙方義務及舉證責任（納保法第11、14條）；5.總額主義之確定（納保法第21條）為重心，探討行政法院近年來對於納稅者權利保護的重要貢獻。 The Legislative Yuan passed ?The Taxpayer Rights Protection Act? as a special law on December 26, 2016, which took effect at the end of December 2017. For a long time, the single objective of achieving the efficiency of tax collection embraced by the legislature had been changed. The implementation of the Taxpayer Rights Protection Act marks a significant turning point in this regard. Specifically, the implementation of the Taxpayer Rights Protection Act is to explicitly concretize, realize, and ensure the basic rights of taxpayers guaranteed by the Constitution, such as the rights to life, equality, property rights, the principle of proportionality, and due process of law. However, the abstract provisions of the Act still depend on the interpretation and decision of the administrative courts to achieve its intended legal objectives. Hence, this article focuses on the pertinent and recent cases under scrutiny based on the judgments of the administrative courts under the administrative law. It will focus on the following issues: 1) The confirmation of tax legalism (Article 3 of the Taxpayer Rights Protection Act), 2) The realization of equality principle in taxation (Article 5 of the Taxpayer Rights Protection Act), 3) The definition of tax avoidance (Article 7 of the Taxpayer Rights Protection Act), 4) The specific obligations of the parties and the burden of proof in the collection process (Articles 11 and 14 of the Taxpayer Rights Protection Act), and 5) The determination of the principle of taxation on net income (Article 2 the Taxpayer Rights Protection Act). It will also analyze and address the important contribution of the administrative courts to the protection of taxpayers' rights in recent years.
Appears in Collections:	[Department of Financial and Economic Law] Journal Article

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