論逃漏稅捐罪之適用及競合

隨著全球化腳步的加速，國與國之間以及國家本身之內的商業貿易往來、各種經濟活動日漸普遍，讓早已層出不窮的逃漏稅捐事件，變得更為雪上加霜，稅捐稽徵機關、檢調機關對於逃漏稅捐之案件，似乎都僅能蹣跚緊追，而無法防患於未然。在新型態交易和商業模式更加細緻化、複雜化的同時，逃漏稅捐之行為也以讓人無法置信的速度，持續刷新現有實務和學說對於逃漏稅行為的認知，導致逃漏稅行為認定之困難度增加，此外，因逃漏稅捐罪屬於附屬刑法之規範範疇，常伴隨著其他經濟犯罪，例如：洗錢、財報不實等等行為產生，亦更增加處理逃漏稅行為之困難。綜上，在保護法益上，為確保國家稅捐徵收之完整及即時，我國稅捐稽徵法第41條為逃漏稅捐之規定，又本罪為具有高度複雜性及專業性之附屬刑法的一環，在此類金融犯罪只會隨著全球化日益複雜的今日，實有必要釐清實本罪於我國之適用方式及與其他犯罪，包含傳統刑法、附屬刑法競合之問題，以活絡適用時之精細度與細緻化。本論文研究內容以稅捐稽徵法第41條之逃漏稅捐罪開展，其特殊性在於除了有稅法面向之問題須討論外，仍須合於刑罰規範之體系，從而撰文脈絡下以本罪之稅捐法領域體系定位起頭，終於與其他刑罰之競合，文章內容橫跨刑事、稅捐法兩個重要領域，重要篇章節，依序地藉由本文與學說、實務之對話，逐步討論逃漏稅之罪質及法益、構成要件、違法性及有責性，和最後與其他經濟犯罪之關係，最終綜合各章點評並給予結論，以期待可以作為未來逃漏稅捐罪之修法參考，並為實務解決爭執提供一絲思考方向。

關鍵字

稅捐刑罰；逃漏稅捐罪；經濟刑法；稅捐處罰之競合；稅捐稽徵法第41條

並列摘要

With the acceleration of globalization, commercial trades and economic activities across regions and within countries have become more common, further aggravating the relentless tax evasion incidents. Taxation authorities, investigation agencies, and the Prosecutors Office in Taiwan have struggled to hunt down such criminals, let alone prohibit them from the very beginning. With new transaction types and business models becoming more detailed and complex, the offense continues to disrupt current practices and theories regarding tax evasion at a rapid pace. Thus, identifying such unrighteous behavior has also become a challenge. In addition, tax evasion, often accompanied by other economic crimes such as money laundering and financial statement fraud, is a subsidiary crime to Criminal Law. This also makes it even trickier to deal with. In Taiwan, to protect legal interests, tax evasion is specified in Article 41 of the Tax Collection Law to ensure all taxes are collected fully and immediately. Moreover, it is also a subsidiary concept under the highly complex and professional Criminal Law, and such financial crime will only become increasingly complicated due to globalization. Hence, for meticulousness and scrupulousness, it is necessary to clarify how the crime and other different crimes are enforced in Taiwan, including its concurrence with the crimes in Criminal Law. This study explores tax evasion offenses specified in Article 41 of the Tax Collection Law. The uniqueness of this particular provision is that while issues related to Tax Collection Law are worth examining, the alignment with the penalty system is also a center of focus. Therefore, this study begins with the positioning of the tax evasion offense in Tax Collection Law and ends with its concurrence with other penalties, which spans two critical legal areas, Criminal Law and Tax Collection Law. By observing theories and practices, essential concepts are discussed, including the nature of penalties and legal interests, legal elements, criminal illegality and liability, and finally, the relationship with other economic crimes. Lastly, a comprehensive review and a conclusion are provided to use as a reference for legislative amendments and dispute resolution in practice.