從高所得者未繳稅探討「收稅計費」由人民負擔之合理性與公正性

A Study of the Rationality and Fairness of Imposing “Tax Collection Handling Fees” on Taxpayers - From High-Income Group Not Paying Taxes

劉德淦(Te-Kan Liu)

指導教授 ： 劉阿榮

元智大學/資訊學院/資訊社會學研究所/碩士(2006年)

摘要

本論文研究之目的，主要係希望透過正義理論、租稅正義…等文獻之回顧，及採用之文獻研究法、資料分析法……等研究方法，來探討高所得者未繳稅的合理性與公正性，並從高所得者未繳稅的情境來分析政府徵收租稅時，提供納稅義務人繳稅管道所衍生之手續費用，由人民（納稅義務人）負擔之合理性與公正性。
因此，本研究透過蒐集私部門營業收入、地方政府公有停車費收入、政府徵收租稅及外國政府收稅之情形，並以分析上開收入情形所衍生手續費用，究係由收入者或支付者負擔之情形，同時輔以問卷之統計資料，來支持及印證本研究之目的。
而本研究經由文獻的回顧，及前揭所蒐集之相關公、私部門收入款項……等所衍生手續費之負擔情形，來分析比較高所得者未繳稅及繳稅手續費由人民負擔之公正性，且佐以問卷統計資料的支持，並獲得下列結論：（一）高所得者未繳稅是不符公平正義的。（二）政府為徵收租稅而提供人民（納稅義務人）繳稅管道所衍生的手續費，應由政府負擔。

關鍵字

公平正義 ； 租稅正義 ； 手續費

並列摘要

The main purpose of this research is to study the rationality and fairness of high-income group not paying taxes through a review of theory of justice and tax justice literatures, and research methods of literature study and data analysis were adopted. In addition, the rationality and fairness of imposing handling fees on taxpayers by the government in various tax payment methods were analyzed in the context of high-income group that not paying taxes.
The research gathered private sector’s business revenues, local governments’ parking fees income derived from public parking lots, governments’ tax levy and foreign governments’ tax collection. Then, an analysis was conducted to study whether the receivers or the payers of the above-mentioned income are responsible for the payment of the related handling fees. In the meantime, the statistical information compiled from questionnaires was supplemented to support and justify the purpose of this research
Through literatures review and the study of handling fees payment for the above-mentioned incomes collected by the relevant public and private sectors, this research analyzed and compared the fairness of high-income group not paying taxes and taxpayers pay for the tax payment handling fees. And, supported by the statistical information compiled from questionnaires, this research concluded the following findings: (1) It is unfair and injustice that the high-income group does not pay tax; (2) The governments should pay for the handling fees that arise in various tax payment methods provided to the taxpayers.

並列關鍵字

fair and justice ； tax justice ； handling fees

參考文獻

陳達人（2004）：＜＜台灣租稅法上增值稅與受益費之比較研究：自土地增值稅與其工程受益費研究實現社會公平正義的財收工具＞＞，國立成功大學法律學研究所碩士論文。

Holsti, O. R.（1969）. Content Analysis for the Social and Humanities, Mass：Addison-Wesley.

一、中文參考文獻

干學平與黃春興（1991）：＜聖多瑪斯正義觀之分析與反省＞載戴華與鄭曉時主編＜＜正義及其相關問題＞＞中央研究院中山人文社會科學研究所專書（28），p93-131。

中央銀行國庫局（2005）：國庫業務手冊。