摘要
推計課稅指稽徵機關依間接證據推定課稅事實存在的課稅方法，或以間接協力義務之違反為前提，使稽徵機關在特定情況下，得不依直接證據課稅之作法。在稅法上，推計課稅為達成量能課稅與稽徵經濟之重要手段，亦是調和人民協力義務與稽徵機關調查困難之機制。惟稽徵機關放棄實額課稅之理想而採用間接證明之方法，以接近實額課稅之最大蓋然率來推估所得，雖減輕稽徵機關行使公權力之職權調查責任，卻可能侵害人民憲法上所保障之基本權，而有關推計課稅之概念及憲法界限仍待釐清，每每成為稅務爭訟之焦點。本研究將探討其法規範內涵、大法官之見解及檢視實務上所面臨之問題，在兼顧納稅義務人實體上與程序上之權利目標下，提出改進意見，以供參考。
並列摘要
Tax estimation is the method used by tax bureau to infer a taxpayers’ obligation based on indirect evidence or to levy tax by estimation instead of taxing according to direct taxable evidence (income) when a taxpayer fails to cooperate with tax bureau by providing tax related material. In the field of taxation, tax estimation is an efficient method to accomplish both the purposes of ability-to-pay principle and economic principle of taxation. It also plays a role of balancing taxpayer’s obligation to provide taxable evidence and tax bureau’s obligation to investigate the fact of taxation. However, to levy tax according to tax estimation instead of based on the taxpayers’ real income required by the real value principle could have raised the issues of breaching individual rights guarded the Constitution. Moreover, the concept of tax estimation and its constitution limits is so blurred that often causes questionable issues in a legal controversy. This article focuses on legal problems, the interpretations of the Constitutional Court, and administrative practices which are currently confronted in order to pose suggestions of improving tax levy practices for purpose of protecting individual substantial and procedural rights of taxpayers.