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  • 學位論文

稅捐復查與納稅人權利保護

Tax Re-Examination and Taxpayers' Rights Protection

指導教授 : 葛克昌
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摘要


復查程序係我國法制規定對於核課稅捐事件所為之處分不服時,提起訴願救濟前必要的先行程序,因稅捐稽徵法僅有三條規定,規範不足,故實務、學說對於復查程序之性質,存有行政程序說與行政救濟說之爭議,此影響遲到之復查決定的效力及遲到期間是否追徵利息的問題;且實務上之判決對於復查程序多採裁決主義、爭點主義,並認為有不利益變更禁止原則之適用,其發展之結果,已有損及納稅人之權利保護;再者,訴願法第五十八條又有「重新審查」之規定,此規定與復查制度之功能、目的顯有重疊,故有廢除復查制度之聲浪產生。 本文係從現行法及學說,就權利救濟面(訴訟權)以及涉及之相關實體基本權來討論納稅人權利保障的理論與實踐情形,再從比較法之觀點,以德、日翻譯文獻就德國、日本相關制度之功能、目的與我國復查制度作比較,並參酌其法制規定,就前開所述復查程序之爭議問題尋求解決之道,並探討其存廢問題。 本文認為復查制度仍有其目的、功能存在,貿然廢除,並不妥當;且其爭議可由立法明文之方式明定解決,惟為了調和納稅人直接接近法院之權利、納稅人尋求憲法上所保障之迅速及實效的權利救濟權之落實,以及納稅人對於行政體系作成救濟決定之信任度並不高的情形,並考量我國行政訴訟制度剛改為三級二審制,在專業法庭及法官尚未建置完成前,應將復查程序改採任擇制度,由納稅人自行選擇是否循復查→訴願→行政訴訟解決,或是逕提訴願→行政訴訟解決,以作為廢除復查程序前之過度階段。

並列摘要


Tax re-examination procedure is a mandatory procedure preceding the administrative appeal or litigation when one disagrees with the decision made in a tax assessment. Due to the paucity of Tax Collection Act, which has only three clauses, there are disputes between Administrative Procedure Theory and Administrative Remedy Theory in the properties of the Tax re-examination procedure between practice and theory. This influences the effectiveness of tax re-examination decision that is made afterward, and causes the dispute that whether to levy the interests which comes in the period. Besides, the judicial judgments mostly adopt Theory of Ruling and Theory of Dispute Point, and also adopt the principle of disadvantage prohibition, which have developed into an injury of the right of the taxpayers. What is more, the regulation of re-examined in Article 58 of Administration Appeal Act apparently overlap the functions and objectives of tax re-examination regime. Therefore, the requests of the abolition of tax re-examination regime have emerged. This thesis, with a view focusing on prevalent law and theory, discusses the theory and practice of taxpayer’s right protection in the aspect of right relief (the right of litigation). Also, in the viewpoint of comparative law, this thesis compares the functions and objectives of regime in German and Japanese translation documents with that of our nation. In addition, in reference of German and Japanese law, this thesis discusses the dispute of tax re-examination procedure as mentioned above, in order to find the solution and to discuss whether to abolish the regime or not. This thesis holds the view that tax re-examination regime still has its objectives and is necessary. It is improper to annul it abruptly. The controversy it causes can be avoided by legislation. Yet considering the administrative litigation regime has just altered into the three-level-two-hearing system, tax re-examination procedure should be changed into Optional Institution, in order to poise the right that taxpayers to access the court directly, the fulfillment of right that taxpayers seek right remedy, and the state that taxpayers don’t highly trust in the decisions that the administrative system made, before the professional court and judge system is not fully established in our nation. Taxpayers can voluntarily choose the ways either to petition for re- examination→administrative appeal→administrative litigation, or petition for administrative appeal→administrative litigation, as the transitional phase before the abolition of tax re-examination procedure regime.

參考文獻


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