量能課稅原則與稅捐爭訟

Ability to Pay Tax Principle and Taxes Contentious

張藏文(Tsang-Wen Chang)

《法令月刊》 66卷12期 (2015/12) Pp. 75-101

https://doi.org/10.6509/TLM.2015.6612.04

摘要

就「量能課稅原則」於我國發展情形而論，學理及實務（特別係司法院大法官解釋）現均承認該原理原則之存在，然該原則與依法課稅原則之規定為何？對於已經該當於稅捐構成要件之應稅事實應為如何之處理？似未見詳盡之文獻予以探討與說明。又「量能課稅原則」於稅捐爭訟上之具體操作應如何運作，於實證資料之分析上似乎並非樂觀。是以，拙文以「量能課稅原則」為題，就該原則之概念內涵及訴訟上之操作為觀察對象，以期於繼受該原則之過程盡量減少相關爭議或問題之發生，進而確實可以對於納稅人基本權得以有所維護。

關鍵字

量能原則 ； 量能課稅 ； 累進稅率 ； 社會國原則 ； 間接稅 ； 稽徵經濟

並列摘要

On ＂Ability to pay tax principle＂ in terms of the development of the situation, theoretical and practical (especially the Department of Grand Justices interpretation) now have recognized the principle of the existence of the principle, and then, what's the relation between the principles and the law principle of taxation? How to deal with the fact, that is correspond to the elements of tax. The literature seems to have no detailed discussion and explanation. And how the principle of ＂Ability to pay tax principle＂ on specific operations on the contentious taxes should operate on the analysis of empirical data are not optimistic. Therefore, this article deals with ＂Ability to pay tax principle＂ in the title, in relation to the connotation and operate on the principle of action for the observed objects in order to continue the process by the principle of minimizing the related disputes or problems, and then in furtherance for taxpayers basic human rights to be maintained.

並列關鍵字

Ability to Pay Principle ； Ability to Pay Tax Principle ； Progressive Tax Rate ； the Principle of Social State ； Indirect Taxes ； the Tax Economy

參考文獻

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柯格鐘()。