稅法解釋函令之檢討－以釋字第287號解釋評析為中心

The Administrative Rulemaking under the Tax Law and the Constitutional Interpretation

黃俊杰(Chun-Chieh Hwang) ； 陳敏絹(Min-Chuan Chen)

《中原學報》 26卷2期 (1998/05) Pp. 39-48

https://doi.org/10.6358/JCYU.199805.0039

摘要

人民之財產未經法定程序不得侵奪，機關行為未經法定程序亦不得侵奪人民之財產。行政機關制定命令，須獲得法律之授權。
本文係在分析我國稅法行政命令制定之問題，並檢討司法院憲法解釋（釋字第287號）之經驗。

關鍵字

法定程序 ； 法規命令 ； 稅法 ； 憲法解釋

並列摘要

No person shall be deprived of property without due process of law and no agency action shall deprive any person of property without. The rule-making of the administrative agency must have the authorization from the law.
This paper focuses on the problems of the administrative rule-making under the tax law of the R.O.C. and examines the experiences of the comstitutional interpretation of the Judicial Yuan.

並列關鍵字

due process of law ； rule-making ； tax law ； constitutional interpretation