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  • 學位論文

我國大法官解釋與稅法體系之發展變遷

A Study of Development and Evolution of J.Y. Interpretations and Tax Laws

指導教授 : 陳宛妤

摘要


本文係我國稅法相關之大法官解釋(下稱「稅法解釋」)之研究,以保守解釋期(1948-1985)、改革發展期(1985-2003)、穩定發展期(2003-2016)為時代區分,研究租稅實體法規、稅捐稽徵法規、租稅救濟法規、租稅罰法規等稅法體系各層面下稅法解釋內涵之發展變遷。並在此基礎下,分析稅法爭議時代脈絡與大法官組成改變對稅法解釋之影響,以及我國稅法解釋中租稅法律與租稅平等原則之發展變遷與審查模式之建立。 保守解釋期所處理的爭議主要有土地政策施行所產生的相關爭議、新法施行效力範圍問題,反映了當時政府經濟發展政策之施行軌跡。此時其大法官作成解釋大多採保守態度而維持當時行政機關見解,並就當時政策主導下紛亂龐雜稅法體系仍有梳理功能,但對改革稅法體系之作用十分有限。 改革發展期所做成之大法官解釋正扮演改造稅法體系適應新社會之角色。對經濟政策下的租稅優惠措施,與過去行政權獨大時期稽徵機關所為之推計課稅、協力義務要求與違反處罰等,開始加以租稅法律主義、租稅公平、及比例原則等加以限制,而對當時複查制度之採取強烈的違憲宣告以促進快速改革。 於穩定發展期之稅法解釋所處理的租稅議題更多元,反映台灣社會經歷三次政黨輪替,各式社會運動興起下的多元價值。除外,延續前期就夫妻合併申報制度、協力義務、推計課稅、租稅罰等爭議,違憲宣告比例在時期有所提高,進一步深化租稅公平與租稅法律主義於各稅法體系層面。 整體而言,我國稅法解釋已發展出租稅法律主義審查模式與租稅平等主義審查模式。就租稅法律主義,在改革發展期建構出憲法第十九條依法律納稅之內涵,並就稅捐行政命令與財政部函釋發展出不同之審查標準,至穩定發展期,租稅法律主義依內涵與審查模式已趨穩定成熟。租稅平等原則在穩定發展期亦已發展出以憲法第七條為基礎之內涵,審查模式則區分涉及生存權保障與國家財政安排之租稅措施,分別給予實質關聯與合理關聯之審查標準。

並列摘要


This thesis is based on tax-law-relevant Judicial Yuan Interpretations published till now, divided in to three period "Conservative Interpretation Period" (1948-1985), "Reformation Period" (1985-2003) and "Steady Development Period" (2003-2016), to analyze the development and evolution of the Interpretations in substance, procedure, remedy and penalty dimensions of tax law system. And based on the preliminary findings, this thesis will discuss the social context of the Interpretations, and the relation between composition of Justices and the Interpretations, and the development and evolution of the meaning of the Principle of Statutory Taxpaying and the Principle of Equity under the Interpretations, and their constitutional review. In the Conservative Interpretation Period (1948-1985), the tax-law-relevant Judicial Yuan Interpretations mainly handled the issues raised from the land policies and new laws, reflecting the background that the government re-located to Taiwan and implemented numerous new laws and new policies. With a more conservative attitude to guard authority of the government, the Interpretations played role in sorting the in this period tended to take. Despite with limited rectifying function, the Interpretations still had achievements as sorting the chaos tax systems. The Interpretations in the Reformation Period (1985-2003) reformed and adapted the tax system to the new society which just relieved from the coercion: they implemented Principle of Statutory Taxpaying, Principle of Fair Taxation and Principle of Proportionality to tax measures taken by taxing authority e.g., tax benefits, tax estimation and cooperative obligation measures, and accelerated revolution of recheck regulations by declared they are unconstitutional. In the Steady Development Period (2003-2016), the tax issues in the Interpretations are more multivariate, expressing the multiple value promoted under the democratic society. With higher proportion of unconstitutional declaration, Taxing Principles further integrated into the tax system. Overall, the Interpretations has developed constitution review model of Principle of Statutory Taxpaying and the Principle of Equity. For Principle of Statutory Taxpaying, in the Reformation Period, its meaning under the article 19 of the Constitution and its review standards for tax executive orders and interpretations of the Ministry of Finance was built up. As to Principle of Equity, its meaning under Article 7 of the Constitution and review model has been developed until Steady Development Period (2003-2016).

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