法學期刊
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論著名稱:
我國大法官解釋對於租稅法治現代化之貢獻(The Contribution of Our Country’s Chief Judge’s Interpretation to the Modernization of Taxation Legal System)
文獻引用
編著譯者: 陳清秀
出版日期: 2022.09
刊登出處: 台灣/月旦法學雜誌第 328 期/158-170 頁
頁  數: 13 點閱次數: 238
下載點數: 52 點 銷售明細: 權利金查詢 變更售價
授 權 者: 陳清秀
關 鍵 詞: 大法官解釋租稅法過失責任主義責任原則薪資所得
中文摘要: 大法官解釋職司法令違憲審查,在租稅法領域,以往大法官解釋對於租稅法律主義之落實、量能課稅原則與實質課稅原則之實踐以及租稅處罰採取過失責任主義之責任原則、一行為不二罰原則、責罰相當原則以及自己行為責任主義之建構,均作成許多解釋,對於學術及實務發展發生重大影響,尤其對於薪資所得計算規定不准實報實銷成本費用宣告違憲,促進我國租稅法治革新,保障納稅者權益不遺餘力,對於我國租稅法治現代化及人權保障作出重大貢獻。
英文關鍵詞: Justice InterpretationTax LawNegligence DoctrineResponsibility PrincipleSalary Income
英文摘要: In the field of taxation law, the justices have interpreted the duty of the justices to review the constitutionality of the laws. In the field of taxation law, the previous justices explained the implementation of the tax legalism, the practice of the principle of taxation based on capacity and the principle of substantive taxation, and the principle of negligence responsibility fbr tax penalties. The principle of non-double punishment for one act, the principle of equal punishment, and the construction of one’s own behavior responsibility doctrine have all been explained, which have a significant impact on academic and practical development.
The justices explained the unconstitutional rule on the calculation of salary income, which prohibits taxpayers from actually reporting costs and expenses. Such interpretations by justices promote the reform of our country’s taxation rule of law, protect the rights and interests of taxpayers, and make significant contributions to the modernization of our country’s taxation rule of law and the protection of human rights.
目  次: 壹、前言
貳、大法官解釋之特色
參、大法官解釋對於租稅法治現代化之貢獻
肆、結語
相關法條:
相關判解:
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相關論著:
陳清秀,我國大法官解釋對於租稅法治現代化之貢獻,月旦法學雜誌,第 328 期,158-170 頁,2022年09月。
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