特別公課規範概念及基本原則之研究

A Study of Earmarked Tax and Its Fundamental Principles

辜仲明(Chung-Ming Ku)

指導教授 ： 黃俊杰

中原大學/商學院/財經法律研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100256

摘要

中文摘要
「特別公課」並非我國成文法上對國家強制性財政收入所設之專有名詞，民國86年5月9日以前，特別公課之概念多為學者基於比較法之觀點，將德國學說與聯邦憲法法院之見解引進於我國，因此有關於特別公課之理論基礎及其合法性之建構，似僅止學理上之探討而已。我國憲法僅就稅捐有明文規定其課徵之立法權限，對於同樣作為財政工具的特別公課並未有明文規定，因此不僅一般人民對此財政工具感到陌生，甚至連行政官員和立法者亦無法清楚說明特別公課之概念。然而由於國家任務不斷地擴大，許多稅捐所無法達到之財政功能，漸漸被特別公課作所取代，結果形成實際上負擔特別公課，卻不詳其規範概念之情形。有鑑於此，本論文乃嘗試為特別公課解析其規範概念，尋找其憲法依據，並建立其基本原則。
本文之研究架構共分為五章，茲說明如下：
第一章 緒論
首先將本文之問題意識加以呈現，從觀察特別公課作為因應現代財政國家危機之機制為起點，進而思考特別公課是否亦成為我國財政危機之緩和手段，並且觀察我國中央政府總預算中特別公課實際呈現之情形，然後整理大法官會議之爭點，最後提出本文於一系列觀察後所質疑之問題。

第二章 特別公課規範概念論
本文將針對特別公課此項規範概念於德國及我國之形成過程，加以觀察及整理，同時以德國聯邦憲法法院判決對特別公課之分類為起點，合併觀察德、中二國學說，嘗試從不同之面向將特別公課加以類型化，並且初步歸納分析其規範概念。然後，嘗試由比較法之觀點切入思考並探究特別公課立法權之憲法依據及其分配。最後，並以空污費為例檢證其立法權限。

第三章 特別公課界限論
本章則是以特別公課具體呈現之特性，逐一檢證分析其與稅捐及受益負擔之差異，並嘗試尋求其課徵之界限；最後分析空污費之性質，祈冀能提供特別公課實際判斷上之標準。

第四章 特別公課基本原則論
本章係以建構特別公課收支之基本原則為基礎。原則上本章所欲探尋之基本原則，係以特別公課之固有原則，以及財政憲法上之原理原則如何具體適用至特別公課為主，祈能與一般之憲法、行政法原
原則之探討得以有別。

第五章 結論與展望
針對本文第一章至第四章之研究成果，加以總結地說明。並且針對猶待努力之問題，提出本文之展望。

關鍵字

空污費 ； 誘導稅 ； 特別公課 ； 環境保護 ； 目的稅 ； 事物權限

並列摘要

According to the Constitution of Taiwan, R.O.C, the legislation is specified for Tax only but not for the Earmarked Tax even it is as a financial instrument so that most people are not familiar with the Earmarked Tax but same as many governors and legislators. In many cases, the Tax has been gradually replaced by the Earmarked Tax to fulfill the financial function for the increasing duties of the government . This proposal is trying to make the Earmarked Tax legitimate on the Constitution of Taiwan R.O.C

This research is using the No. 426 of the Grand justice Conference as the starting point to build up the system of the Earmarked Tax through analyzing the difference among the Earmarked Tax, Tax and the Fee of Air pollution, and also classify the system so that the Government will use the Earmarked Tax properly.

The structure of this research is divided into five chapters, and the details are as following:

Chapter 1 Introduction
As expressing the ideology of this research, through observing the Earmarked Tax as the practice of the present financial crisis in the country to see if we need the same practice to ease up the financial problems now in Taiwan. By understanding the Earmarked Tax in the Central Government Budget, and putting the contentions from the Conference of Grand Justice in order to bring up all the sense of questions from the observation.

Chapter 2 A General Idea of Earmarked Tax
This chapter will analyze and induce the different and similarity based on the judgment of the category of Earmarked Tax from the Federal Court of Constitution of Germany to understand the process of how the general idea of Earmarked Tax has been formed in Germany and Taiwan. According to the Contrast by law, to study the legislative power of Earmarked Tax on the Constitution and its distribution. And, it will also use the Air Pollution Fee as an example to examine the right of legislation in this chapter.

Chapter 3 The Boundary of Earmarked Tax
This chapter is going to examine the difference of Tax and Benefitable Fee carefully by specifically showing the characteristics of Earmarked Tax, and using the character of Air Pollution Fee to set up the standard for the boundary of Earmarked Tax for the practical judgment.
Chapter 4 Primary Principle of Earmarked Tax
This chapter will use the revenue and expenditure of Earmarked Tax as a basis to discuss how the principle of Financial Constitution can specifically apply to the Earmarked Tax to differentiate from the Constitution and the Principle of Administrative Law.

Chapter 5 Conclusion and Prospect
The content of this chapter is tm conclude all the work of the study and research from chapter one through chapter Four, and to prospect to work out the best solution for the upcoming question.

並列關鍵字

Taxation ； Air Pollution Fee ； Earmarked Tax ； Protecting nature

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