- 學位論文
稅法上解釋函令與信賴保護原則
Tax Interpretative Letter and the Principle of Legitimate Expectation 指
摘要
中文概要 稅捐稽徵法在稅法制度上扮演著重要之角色，立法者愈來愈重視如何保障稅義務人之權利，因此才會修訂稅捐稽徵法第一條之一以及增訂第一章之一納稅義務人權利之保護。而稅捐稽徵法第一條之一在立法與修法過程中，尚未經深思熟慮之思考與討論下而修正通過，因此在學說與實務上產生不少爭議。本條文之核心價值即在於稅法上解釋函令與信賴保護，因此本文嘗詴整理相關的理論基礎並簡介德國稅法理論作為依據，以行政法院之實務判決來分析本條款於具體個案之運作，並尌學說及實務之差異提出本文之見。因此，本文便以「稅法上解釋函令與信賴保護原則」為題，以下為各章內容之概要說明〆 第一章為緒論，針對問題意識之形成、研究目的與範圍以及研究方法和資料為一簡單之介紹，以建立本篇論文之架構。 第二章是以稅法上解釋函令為主角，從解釋函令之意義與性質出發，探討學說和實務上有關解釋函令之爭議，並研究稅捐稽徵法第一條之一所衍生之問題。 第三章之重點是在於稅法上解釋函令變更與納稅義務人之信賴保護以及信賴保護之救濟手段，本章乃本篇論文之精華所在，除介紹德國稅法制度上之運作，並分析比較我國學者間對於本條文適用上不同之見解。 第四章則是對於稅法上解釋函令在實務上發展之介紹，本文嘗詴挑出幾個實務發生過之案例作類型化之分類，並藉此比較出我國稅法制度與德國法上之優劣。 第五章乃是本文之結論與建議，除對於本文作最後重點整理外，亦整理出學者間對本法之修法建議。
關鍵字
信賴保護原則並列摘要
Tax collection act plays an important role in tax law system. The legislature put more and more attention on how to protect the taxpayer’s right. Therefore they amended the Article 1-1 of the Tax Collection Art and made Chapter1-1 The Protection of Taxpayer’s right. Because Article 1-1 of the Tax Collection Art was amended and passed in such a short time without thorough thinking and discussion during the legislation and amendment procedures, the arguments arose between theory and practice in consequence. Therefore this thesis is named as "Tax Interpretative Letter and The Principle of Legitimate Expectation". The content is as following〆 Chapter one is the introduction, It’s aimed at the form of the question, research motive and purpose and research method and range. Hope to build up the structure of the thesis. Chapter two sees tax interpretative letter as a role. Start from interpretative letter’s meaning and character, to discuss the arguments about the interpretative letter in the theory and practice. And research the problem which is generated from Article 1-1 of the Tax Collection Art. Chapter three’s key points are the change of the tax interpretative letter and The Principle of Legitimate Expectation and the way to protect the taxpayers. This chapter is the most important part in this thesis. In addition to introduce the operation of the tax law system in Germany, this thesis also analyzed different scholar’s viewpoints in this case. Chapter four introduces the development of the tax interpretative letter in the practice. This thesis attempts to pick up some cases to catalogue and tries to compare the tax law system’s advantage and disadvantage between Taiwan and Germany. Chapter five is the conclusion and suggestion in this thesis. Besides to describe and conclude the main part in this thesis, it also mentions the amending suggestions which the scholars provided.