法學期刊
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論著名稱: 論稅務訴訟之改革-納稅者權利保護法遺漏的一章(On the Reform of Tax Litigation-An Omitted Chapter of Taxpayer’s Rights Act)
編著譯者: 黃源浩
出版日期: 2017.10
刊登出處: 台灣/法學叢刊第 62 卷 第 4 期 /1-34 頁
頁  數: 32 點閱次數: 1079
下載點數: 128 點 銷售明細: 權利金查詢 變更售價
授 權 者: 法學叢刊雜誌社
關 鍵 詞: 稅法稅務訴訟撤銷訴訟替代性爭議解決機制程序基本權
中文摘要: 2015 年,臺灣的立法機關通過了「納稅者保護法」草案,在稅捐稽徵領域中提供給納稅人更多的權利保障,受到多方矚目及討論。誠然,納稅人權利保護此一議題在民主化的過程之中,並未受到相對之重視。然而,此次立法草案的通過,似乎也未針對納稅人在稅法制度中真正重要的權利,也就是受到公正審判的權利有所著墨。這使得稅務訴訟制度的現狀所存在的問題以及未來納稅人所可能獲取的訴訟程序保障更加引起關注及討論。本文除了盤點我國稅務訴訟制度所存在的問題之外,並且指出以撤銷訴訟作為主要訴訟模式在我國法制中所帶來的各種問題。同時提出整體稅務訴訟制度未來改革之可能方向,以為納稅人權利保障之深入鞏固,預作準備。
英文關鍵詞: Tax LawLax LitigationLitigation of AnnulationAlternative Distribute ResolutionProcedure Fondamental Rights
英文摘要: In 2015, The legislative Yuan has adopted the Taxpayer’s Rights Act, which has been discuted in taiwanese tax system as a compensation for the increasing problems in the field of Taxpayer’s rights. Indeed, as a remained work for the democracy, taxpayer’s statuts in whole tax system has not been taken seriously. However, the adoption of the draft legislation does not seem to address the real rights of taxpayers in the tax law system, that is, the right to a fair trial. This makes the current situation of the tax litigation system and the future of the taxpayers to obtain the protection of the proceedings more attention and discussion. In addition to the problems of the tax litigation system in our country, this paper points out the problems brought by the lawsuit in the legal system of our country as the main litigation mode. At the same time, it puts forward the possible direction of the future reform of the overall tax suit system, and thinks that the taxpayer’s rights guarantee is deepened and prepared in advance.
目  次: 壹、緒論:問題之提出
貳、稅務訴訟制度的應然面和實然面
參、以撤銷訴訟作為稅務訴訟模式,在立法政策上值得商榷之處
肆、新救濟制度(途徑)引入之考慮
伍、結論
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