租稅行政救濟制度合理性之探討

The Study of The Administrative Remedies of Taxation

蘇雲冠(Yun-Kuan Su)

指導教授 ： 張進德 ； 黃素慧

朝陽科技大學/管理學院/會計所/碩士(2012年)

摘要

人民有依法納稅的法定義務，但是人民對於稅捐稽徵機關所作之稽徵行政處分，認為有違法或不當之行為，導致自身權利或利益受到損害，相對的也有申請救濟的權利。現在社會行政機關作成違法或不當的稽徵處分，屢見不鮮，而抨擊現行租稅行政救濟制度形同虛設的新聞，更是時有所聞，故為了提供租稅行政救濟制度未來修法的方向，使現行租稅行政救濟制度能更加完善。本研究針對與租稅救濟息息相關之律師、會計師及企業進行問卷調查，以實證分析的方式，分析實證結果並加以說明，反應租稅救濟制度對於尋求救濟的人民是否真的能提供一個確實的管道，以達到國家保障人民權益的義務之最終目的。
本研究結果顯示現行行政救濟制度中對於審理機關與審理委員之任命，有損其獨立性以及案件的公正性和客觀性，且救濟程序冗長，因此建議應將救濟程序進行改善或簡化；另現行救濟案件的審理(判)者是否具備足夠的專業能力有所疑慮，建議應定期進行相關的專業訓練。

關鍵詞：租稅行政救濟制度、行政救濟

關鍵字

行政救濟 ； 租稅行政救濟制度

並列摘要

People are legally obligated to pay taxes whereas people also have the right to apply for relief when acknowledge any law violation or improper behaviors stemmed from tax collection sanctions conducted by tax collection agency which lead to damages to their own rights or benefits. Nowadays it is not uncommon for administrative agencies engaging in tax collection sanctions through law violation or improperly conducted behaviors. Furthermore news reports about denouncing current tax administrative relief system which seems to be so ineffective are also quite common; therefore in order to provide guidelines for the future law amendments as opposed to tax administrative relief system, it is expected that this would render the current relief system to be more comprehensive as result. Hence this research conducts surveys with lawyers, accountants and enterprises who are closely related to tax matters with the expectation that, through empirical analysis approaches, we can analyze the findings of the analyses as well as having them supported with illustrations, and ultimately these efforts can reflect whether the tax relief system can provide people who seeking relief with concrete means or not. In the end, the system can achieve the ultimate purpose of protecting people’s rights as the nation’s obligation.

Within the current Administrative Relief System, the appointments for the trial and hearing institution as well as its members could handicap the expected independency and the fairness and objectiveness during hearing the cases. Moreover due to the lengthy relief procedure therefore the procedure itself should be enhanced or simplified as result. The current relief case hearing and trial personnel do not possess sufficient professional expertise and less capable in making independent judgment or ruling therefore they should undergo prescheduled and related professional training.

Key words：Tax administrative remedy、Administrative

並列關鍵字

Tax administrative remedy ； Administrative

參考文獻

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參考文獻

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