我國憲政上採取集中式違憲審查制度,由司法院大法官會議擔任唯一有權解釋憲法之機關。故本文嘗試由大法官會議釋憲文本出發,整理稅法上之違憲審查案件中對於租稅立法之審查判斷標準,並就租稅立法之裁量與界限提出本文見解。 彙整我國司法院大法官會議關於稅法相關釋字,認為違憲審查在衡量租稅立法是否合憲之標準計有:比例原則、明確性原則、租稅法律主義、平等原則、租稅公平原則、財產權及營業自由、稅捐稽徵協力義務、立法意旨暨體系正義、稽徵之正確及效率、無責任即無處罰原則、確保公庫收入、確保扣繳制度之貫徹及公共利益、正當法律程序、重複課稅禁止原則、信賴保護原則以及實質課稅之公平原則等16項判斷標準。 本文見解認為,從憲法之法治國原則出發,得以將上開16項原則予以體系化後,整合為4組概念,即租稅法律主義、比例原則、平等原則與權力分立原則。且前揭4組概念即足以具體化法治國原則,並可作為釋憲實務上在稅法案件之判斷標準,提供釋憲者據以審查租稅立法之裁量與界限。
The Judicial Yuan has the final power to interpret the Constitution. Such power is rendered by Justices through meetings. This thesis is review the Principles of tax law main research the Constitutional Court interpretation of the constitution during the tax law cases in order to explain the discretion and limitation of tax law There are fifteen tax law review standards based on the Constitutional Court interpretation of the constitution. Such as the Principle of Proportionality, the Principle of definiteness, the Principle of Statutory Taxpaying, the Principles of equality, the Principle of fair taxation, the right to work and property rights, obligation to assist in tax collection, the legislative purpose and the integrity of the system, ensure the accuracy and efficiency of tax levy, no culpability carries no penalty, safeguard the revenue of the public treasury, ensure the withholding system is carried out as well as the public interest, the principle of due process, over repeated taxation given, the principle of reliance protection, the principle of fairness under substantive taxation. The principle of rule of law is a basic principle of the Constitution and its primary concept Such as the Principle of Proportionality, the Principle of definiteness, the Principle of Statutory Taxpaying, the Principles of equality, the Principle of fair taxation, the right to work and property rights, obligation to assist in tax collection, the legislative purpose and the integrity of the system, ensure the accuracy and efficiency of tax levy, no culpability carries no penalty, safeguard the revenue of the public treasury, ensure the withholding system is carried out as well as the public interest, the principle of due process, over repeated taxation given, the principle of reliance protection, the principle of fairness under substantive taxation are to ensure the Rule of Law, the Principle of Statutory Taxpaying, the Principle of Proportionality, The Principle of Equality and the limit of check and balance of powers. This thesis is following the principle of rule of law and its primary purposes are to ensure the Rule of Law, the Principle of Statutory Taxpaying, the Principle of Proportionality, The Principle of Equality and the limit of check and balance of powers comply with the principle of rule of law. As such, these principles are the discretion and Limitation of tax law