自正當法律程序論納稅人權利保護之理論與實踐─以租稅稽徵程序為中心

An Expounding on Theory and Practice of Taxpayer Right under Due Process of Law－Emphasis on the Procedure of Tax Collection

蔡鈞傑(CHUN-CHIEH TSAI)

指導教授 ： 郭介恒

國立臺北大學/法律學院/法律學系/碩士(2010年)

摘要

本文藉由我國司法實務之論述立基，與引介美國法上「正當法律程序」原則為基礎，茲佐以整理國內外法制及學說立論，及有關納稅人於程序面權利保護之建構，嘗試探尋符合滿足納稅人程序權利保護之內涵，建構租稅稽徵正當程序之應有標準，及依此通用標準檢視評析現行法制之缺失。蓋自租稅課徵程序觀察之，對於限制人民憲法上生存權、財產權，甚或隱私權皆為甚鉅，又為促進人性尊嚴之體現、實踐租稅平等原則，兼顧追求行政效能之法理基礎，在司法實務明文肯認「租稅稽徵程序」對於納稅人權利義務亦有十足重要性下，正當法律程序作為租稅稽徵程序中保護納稅人權利之操作模式，誠有其必要性存在，如此可將多元憲法價值精神注入納稅人權利保護之建構內，更有別於傳統比例原則之操作，就基本權利保護之程序面提供嶄新之立基。本文主張引介美國法上「利益衡量」方式並加以改良，衡酌考量：(一) 因既有程序建置而會被國家公權力影響之納稅人利益；(二) 納稅人利益經稅捐稽徵機關所用之程序而被錯誤剝奪之風險，以及附加或替代之程序擔保之可能價值；(三) 稅捐稽徵機關代表國家的利益，尤其係附加或替代的程序可能伴隨產生之財政上與行政上之負擔之因素，作為判斷租稅稽徵程序上通則保障及分別程序之應有程序規範建制內容，其中包含檢視租稅調查程序、租稅課徵程序、租稅徵收程序及租稅執行程序之相關法制，皆有不合符合租稅程序上正當程序價值理念。而不論係於現行法規中仍未符合正當法律程序之原則價值時，稅捐稽徵機關據該規範而為各種租稅稽徵行為，或係稅捐稽徵機關未履踐正當租稅稽徵程序之明文規範時，因租稅具有大量且常態性行政之特性，鑑於導正租稅高權行使之正確概念，及確立納稅人之程序權利具有憲法位階之高密度保障性質，宜以通認解讀該行政行為為無效始為妥當，如此亦能特加重視納稅人程序保護之精神才是。

關鍵字

納稅人權利保護 ； 正當法律程序 ； 租稅稽徵程序 ； 利益衡量模式

並列摘要

This article contains a momentous discussion about Taxpayer Right under the Doctrine of Due Process of Law. Due process standards are sometimes referred to administrative procedure, especially the Procedure of Tax Collection. On the Procedure of Tax Collection, the right of property or privacy of Taxpayer is easy to violated or limited. Among Taxpayers’ fundamental rights is the constitutional right to procedural due process, which has been broadly construed to protect the individual so that regulations and enforcement actions must ensure that no one is deprived of these rights without a fair and constitutional procedure. Refers to The Supreme Court of The United States, this article formulated a ”BALANCING TEST” to determines which the requirements of procedural due process should be applied to deprivation of taxpayer’s right . The article set up the test as follows: "identification of the specific dictates of due tax collection’s process generally requires consideration of three factors: firstly, the private interest that will be affected by the tax bureau’s actions, and the private interest includes gathering most people’s benefits; secondly, the risk of an erroneous deprivation of such interest through the original procedures used, and the probable value, if any, of additional or substitute procedural protections; lastly, the Government's interest, including the function involved and the fiscal and administrative burdens that the additional or substitute tax collective procedural requirement would entail." Therefore, besides ”BALANCING TEST” standard, for purpose of protecting the procedural rights of taxpayer, the article inspects present laws and regulations of tax collective procedure by virtue of the interpretations of the Constitutional Court, and refer to researches and discussions by scholars and experts. Consequently, the tax bureau’s acts violates the due tax collection’s procedural request should be declared violated undoubtedly.

並列關鍵字

Taxpayer Right ； Due Process of Law ； the Procedure of Tax Collection ； Balancing Test

參考文獻

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