正當法律程序原則適用於租稅法之研究

Research on the Application of the Principle of Due Process of Law in Tax Law

陳志成(Chih-Cheng Chen)

指導教授 ： 張進德

朝陽科技大學/管理學院/會計所/碩士(2012年)

摘要

我國正當法律程序之概念於大法官解釋釋字第384號初現，並於釋字第396號解釋中，正式使用正當法律程序一詞，而至釋字第491號解釋指出正當法律程序之概念於行政處分程序亦可適用，即不在僅侷限於司法程序之適用，而近年來釋字第663號解釋，更表明正當法律程序之概念於稅捐稽徵程序亦有適用之餘地。而就近期的江國慶冤殺案之始末觀之，正當法律程序其重要性不言而喻。
我國憲法第19條規定：「人民有依法律納稅之義務。」，亦即國家有向人民課稅之權利。又我國憲法第15條規定：「人民之生存權，工作權及財產權，應予保障。」，國家行使課稅權利無庸置疑是對人民財產權之干預、限制。故國家欲行使課稅之權利時，除應符合租稅法令相關規範亦應遵守正當法律程序原則，而在我國普遍重實體、輕程序的租稅環境下，有將正當法律程序原則適用於租稅法以建立正當稅捐稽徵程序之必要。

關鍵字

正當法律程序原則 ； 租稅法律主義 ； 租稅公平原則 ； 稅捐稽徵程序

並列摘要

Our nation’s concepts of due process of law first emerges at Justice Interpretation #384 and within the interpretation of #396, it officially uses the term of due process of law. And within the #491 interpretation, it points out that the concept of due process of law is also applicable to administrative proceeding, i.e. no more restricted to legal proceeding applications. During recent years, the interpretation in #663 goes a step further that it clearly indicates that the due process of law concept also applies to tax collection procedures. Whereas, from the prospective in the recent Jiang Guo-ching killing case, the importance from due process legal proceeding is quite evident.
Article 19 of our constitution stipulates that “People is obligated to pay taxes according to law”, i.e. the nation has the right to impose tax levy unto the people. Article 15 of this constitution also stipulates that “People’s rights to live, work and property should be protected”. Nonetheless exercising the right to collect tax by the nation undoubtedly qualifies as an act of intervention and restriction to people’s property rights. Therefore when the nation intends to exercise the taxing rights, it not only should meet the demands from related standards of tax laws and regulations, but also comply with due process of law principle. Nevertheless, under the taxing environment which prevalently places priority over the entities and ignores the implications from proceeding, therefore it is necessary to have the due process of law principle apply to tax laws so as to establish the due process tax collection procedure.

並列關鍵字

Principle of statutory taxpaying ； Principle of due process of law ； Principle of fair taxation ； Procedure of tax collection

參考文獻

葛克昌(1977)。租稅規避之研究。臺大法學論叢。6(2)，167-187。

陳清秀(2001)。行政程序法在稅法上之運用。月旦法學雜誌。72，38-50。

蔡均傑(2010)。自正當法律程序論納稅人權利保護之理論與實踐-以租稅稽徵程序為中心。台北：台北大學法律學系碩士論文。

參考文獻

方英祖(2002)。從正當法律程序觀點論行政程序法。考銓季刊。30，62-83。