水權費徵收相關配套措施之研究

開徵水權費涉及對人民課予金錢給付義務，其徵收行政作業關係人民之權益至鉅。行政程序法揭櫫行政機關訂定法規命令與行政規則，必須遵循公正、公開與民主之程序，以及行政法一般原理原則，因此水利主管機關為開徵水權費之行政作業所建立之法律架構，勢必受到各方對其合憲性及合法性之檢視與要求。為期該作業程序能有周詳之規劃，俾建立合憲、合法、合理且可行並具效率的水權費行政作業制度，同時對於開徵所得之收支管理亦能有完善之運作機制。

關鍵字

無資料

並列摘要

Levying the fees of water rights which involves rendering duty and imposing money on people and how to levy will have great impacts on people's legal rights. Administrative Procedure Act (APA) stipulates the principles on how the administrative organ to make the statutes and administrative regulation: fair, open, democratic, and compliance with general rules and principles of administrative law. Therefore, the legal infrastructure and administrative procedure to levy the fees of water rights will be reviewed under both legal and constitutional requirements. In order to have an explicit plan in this work procedure, then build up a constitutional, legal, reasonable and efficient administrative process and system for levying the fees of water rights. There can also have a perfect operation mechanism in the management of revenue and expenditure about levying income at the same time.