論憲法上舉債權限之意義與界限

On the Definition and Limitations of the Borrowing Powers in the Constitution

朱子元(Tzu-Yuan Chu)

指導教授 ： 蔡宗珍

國立臺灣大學/法律學院/法律學研究所/碩士(2014年)

https://doi.org/10.6342/NTU.2014.01155

摘要

民主國家常伴隨著債臺高築之問題，我國也不例外。自2009年起我國公債未償餘額占國內生產毛額比例不斷升高，迄今未有停止之跡象。公債不斷累積之原因多端，諸如國家任務擴大、社會人口老化、稅制不均或政策決定者為討好選民而刻意避免增稅等因素。本論文無力針對每一因素提出解答，然國家舉債既係國家所為之決定，自應受到憲法之拘束。如何妥善運用憲法上之機制，以適度地解決公債之問題，乃本文寫作之目的。

如同射箭，必先確定目標，始得準確射擊。因此，本文區分兩個層次，第一，國家舉債行為，在憲法上屬於何種國家權力？第二，此國家權力在憲法上之界限為何？ 就第一個問題，國家舉債行為態樣，一係每年預算年度具體舉借額度之決定；二係創造公債法秩序之抽象規範制定權，本文稱為具體舉債權限與抽象舉債權限。創造此兩種舉債權限之概念，除便利接續之分析外，亦將原本分離之預算權與法律制定權作一適度的連結，形成專屬於公債之法學討論。就第二個問題，在現行之憲法秩序下，有兩類型之憲法上界限：行政權與立法權間權力分立之制衡以及由少數黨連結憲法法院（司法院大法官）進行違憲審查。本文將分析此兩種界限之運作可能性，以指明未來與公債相關憲法上爭議之解決途徑。

關鍵字

舉債權 ； 公債 ； 民主原則 ； 代際正義 ； 永續發展 ； 預算權 ； 法律保留原則 ； 預算控制 ； 聯邦體制第二次改革 ； 權力分立 ； 違憲審查

並列摘要

Democratic states tend to have ongoing debt problems. Taiwan is no exception. The amount of the unpaid government debt in Taiwan has been rising since 2009 and shows no sign of stopping. Numerous factors contribute to the increase of public debt, such as the expanding role of government, an aging population, unequal tax burdens, and policymakers’ reluctance to increase tax revenue. The solutions for each of these are well beyond the scope of this thesis. Instead, it focuses on the government’s decision to borrow. Since this decision is a governmental power, it should submit to the limitations set out in the Constitution. The purpose of this thesis is to examine how to apply the constitutional limitations properly to solve the debt problems in Taiwan.

This thesis is divided into two parts. The first develops two conceptual categories for borrowing powers based on the nature of the borrowing behavior, namely concrete borrowing power and abstract borrowing power. Concrete borrowing power is connected with budget power, and abstract borrowing power with the power of lawmaking regarding debt issues. Proposing these two concepts not only makes the following analysis easier but also unifies two different fields, budgeting and lawmaking, to demarcate a discrete domain for the discussion of public debt in jurisprudence.

The second part involves examining the proper limitations of these borrowing powers. This thesis introduces two kinds of limitations under the existing constitutional order. The first is generated from the separation of powers between the executive and legislative branches, while the second stems from constitutional review initiated by the opposition party. The applicability and effectiveness of these two kinds of limitations will be discussed to point out possible solutions for constitutional controversies with respect to public debt issues.

並列關鍵字

Borrowing Power ； Public Debt ； Government Debt ； Democratic Principle ； Intergenerational Justice ； Sustainability ； Budgeting Power ； Gesetzesvorbehalt ； Budgetary Control ； Foederalismusreform ； Separation of Powers ； Constitutional Review

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