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  • 學位論文

國稅行政救濟機制之研究-以營利事業所得稅為例

The Research of Mechanism ON Tax Administrative Remedies--Profit-Seeking Enterprise Income Tax as An Example

指導教授 : 紀俊臣 博士 徐學忍 博士
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摘要


本論文之內容以國稅行政救濟機制之研究-以營利事業所得稅為例。稅務行政是政府施政中較為特別的一環,與民眾息息相關,憲法特別加以規範,使「租稅法律」成為現代民主國家最重要的行政原則之一。租稅行政救濟是保障納稅義務人依法納稅基本權利義務平衡的一項制度,然而近年來租稅行政救濟爭訟不斷,案件逐年增加,且新制訴願法、行政訴訟於民國89年7月1日施行,加上行政程序法於90年1月1日施行,這一連串保護人民權利的法制在政府行政效能上,尤其是租稅行政上有那些影響,是否可以透過行政組織管理上改進來加以因應;從法律制度變革中,重視法律的經濟分析,使租稅行政救濟業務能夠合理化、有效率且符合公平正義,發揮並提升其效能,讓租稅行政救濟制度更臻完善,是本研究之目的。 內容係以國稅稽徵之行政救濟來代表租稅行政救濟業務,並以行政救濟業務中營利事業所得稅為例,從學理、行政法院判例、行政法院庭長聯繫會議、救濟等為研究核心,搭配理論、學說與實務,透過統計資料,將國稅行政救濟業務在稅捐稽徵效能上的各相關課題,逐一探討。發現(一)由於資訊不對稱,代理人的溝通管理比稅務人員或納稅義務人的直接管理還重要。(二)協議或協談等和解制度的法制化有其迫切性。(三)租稅行政救濟的最終結果證實稽徵機關依法行政的績效,已近年來的分析顯示,納稅義務人的勝率少,值得提供給他們在評估是否提起行政救濟的參考。 從這些重要的發現,本研究提出幾項建議供相關機關及人員作為參考,並提引出未來待更進一步研究的方向。

並列摘要


The enhancement of government administrative efficiency to satisfy public demand has been a paramount concern to public administration. Tax administration is a very special part of government work because of its close connection to the general public. That is why the constitution has been particularly designed to make tax legal positivism, one of the most important administrative principles in modern democratic Taiwan. Tax administrative remedy is a balancing measure between the fundamental rights and obligations of taxpayers. However, in recent years, disputes over tax administrative measures have become commonplace, with the number of cases still on the rise. Government reframed two laws, the Petition Law and the Administrative Law were promulgated and put in force on July 1, 2000, and the Administrative Procedure Law was promulgated and put into effect on January 1, 2001. efficiently protect taxpayers’ rights and interests. That such law, designed to protect the rights of citizens whether it will affect government administrative efficiency, especially in tax administration, is worth pondering. However, disputes resolved through improved management, remain to be seen. The aim of this study is to provide an economic analysis of tax administration from a legal viewpoint and suggest ways in which it may to rationalized according to the evolution of the legal system, of what is to make the tax administrative remedy effectively meet the principles of fairness and justice while developing and enhancing efficiency so as to make the tax administrative remedy system more comprehensive. This thesis uses the remedy of national tax collection represent for tax administrative remedy, and takes the administrative remedy of the National Tax Administration of Taipei, Ministry of Finance for examples. This study courses scientific principle, judgment of the Administrative Court, the connection meeting of Presiding Judge, Administrative Court, and remedy, collocated with theory, scientific principle and practice. It includes information gleaned from interviews with concerned personnel and explores issues related to management efficiency concerning the tax administrative remedy of national tax collection. The findings include the following: (1) Due to information asymmetry, communication with and management of agencies are more important than direct management of tax collection personnel or taxpayers; (2) There is an urgent need for legalizing the arbitration system in areas such as compromise and negotiation; and (3) The ultimate results of the tax administrative remedy show improvement in the enforcement of the law by administrative units. An analysis of a 2-year period indicates that taxpayers win approximately one out of 100 cases. According to the survey in recent years, the winning-rate of taxpayers is much less than what we think, and the thesis is worth being a reference for who likes to file administrative remedy petition. From these important discoveries, this study raises a few suggestions for the reference of related government agencies and staff. In addition, this study points out the possible direction of future studies.

參考文獻


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參考文獻

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