地方課稅權與地方稅法通則之問題探析

地方課稅權乃是充實地方財政收入的重要權力，〈地方稅法通則〉的制定對我國地方自治的發展有極其深遠的影響。然而，此一法律的規範究否確切可行，地方財政是否因此一法律的頒定而有所改善，此乃〈地方稅法通則〉在實務運作上備受關注之處。因此，有關地方課稅權與地方稅法通則的內涵與問題將是本文所要探討的重心，由於此一法律攸關整個地方財政制度能否健全發展，其不僅成為我國地方課稅權的主要法源依據，亦是地方財政賴以發展的重要根基，故有進一步探討之必要。本文分五部分加以說明。首先，說明地方自治與地方財政權的本質及其關係；其次，敘述地方課稅權的意涵與作用；第三，釐探地方課稅權所存在之重要問題；第四，則說明〈地方稅法通則〉之內涵，並針對有關〈地方稅法通則〉之相關法律與大法官會議解釋加以評析，期能瞭解真正的立法意旨；第五，則說明〈地方稅法通則〉可以再為商榷的幾項問題；最後則試圖提出強化〈地方稅法通則〉可行性的若干建議。

關鍵字

地方政府；地方課稅權；地方稅；地方稅法通則

並列摘要

A local taxing power is important component for enhancing local financial revenue. The enactment of Local Tax Act has a profound effect on local self-government in Taiwan. In regard to the act, however, the legal feasibility and contribution to local finance must be evaluated. Those issues will become foci in practice. Therefore, the study focuses on content and issues about local taxing powers and Local Tax Act. Because Local Tax Act has an importance influence on local financial development, the act is not only foundation of local taxing powers, but also is the base of local financial development. It is necessary that the law is discussed precisely in the study. There are six sections in the study. Firstly, the nature and relations between local self-government and local finance will be described. Secondly, the meaning and functions about local taxing powers will be explained. Thirdly, several important issues about local taxing powers will be explored. Fourthly, the content of Local Tax Act is portrayed; laws and Judicial Yuan Interpretations related to the act are also criticized in order to real intention of the act. Fifthly, some problems of Local Tax Act will be discussed. Finally, some suggestions strengthening feasibility of Local Tax Act will be also provided.