從信賴保護原則來分析教師課稅政策

Using the Principle of Legitimate Expectation to Analyze the Tax Policy for Teachers

《中等教育》 58卷3期 (2007/06) Pp. 72-87

https://doi.org/10.6249/SE.2007.58.3.05

摘要

信賴保護原則攸關憲法上人民權益之保障。本文旨在介紹信賴保護原則（包含信賴基礎、信賴表現以及信賴值得保護之三大構成要件）。接著，從信賴保護原則之內涵來論述教師課稅政策。最後，得出教師應該課稅之結論。由於教師課稅政策導致教師因客觀上具體表現其因信賴而生之實體法上利益受損害，因此政府應該提供合理的相關配套措施來降低教師權益之損失，方能符合憲法保障人民權益之意旨。

關鍵字

信賴保護原則 ； 教師課稅政策 ； 教育政策

並列摘要

The principle of legitimate expectation (Vertrauenschutzprinzip) concerns the protection of the people's rights and interests under the Constitution of a state. The main purpose of this article is to introduce the three elements of the principle of legitimate expectation (including the basis of trust, the displaying of trust and the need for trust to be something worth protecting). Then, based on the principle of legitimate expectation, the paper discusses Taiwan's tax policy for teachers. Finally, it reaches the conclusion that teachers should be taxed. Yet, inasmuch as the expectation that teachers must pay taxes abridges the interests of teachers who had a legitimate expectation of enjoying these interests, the government should provide a reasonable plan for reimbursement with a view to minimizing the loss to teachers' rights and interests. In this way it will comply with the Taiwanese Constitution's objective of protecting the people's rights and interests.

並列關鍵字

the Principle of Legitimate Expectation ； the Tax Policy for Teachers ； educational policy

參考文獻

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