法學期刊.
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論著名稱: 論量能課稅原則(On the Ability to Pay Principle)
編著譯者: 柯格鐘
出版日期: 2007.12
刊登出處: 台灣/成大法學第 14 期 /55-120 頁
頁  數: 43 點閱次數: 3009
下載點數: 172 點 銷售明細: 權利金查詢 變更售價
授 權 者: 柯格鐘
關 鍵 詞: 量能原則人頭稅量益原則累進稅維持生存最低需求源泉理論純資產增加說市場所得理論競爭中立性原則犠牲理論用益理論
中文摘要: 按量能課稅為稅法上之基本原則,在我國學說與實務上已能肯定其基本價値,惟其內容之具體化在我國則仍有待進一步加強。根據各國量能課稅原則發展之歷史,其已經指出作為量能課稅原則適用之指標共有所得、財產與消費等三者。其落實為具體化原則則有普遍原則、全部原則、實値原則、實現原則、淨値原則、終生所得原則、個人課稅原則、綜合所得稅原則與實質課稅原則。依據量能課稅原則,維持個人生存之最低需求不得予以課稅,但未必對於所得必須採取累進稅率之方式課稅。量能課稅原則雖為基本原則,仍在社會目的之稅法規範與簡化目的之稅法規範中,受到限制。
英文關鍵詞: Ability to pay principleHead Taxbenefit principletax progressionminimum of existencesource theorycomprehensive income theoryaccretion theoryMarket income theoryprinciple of competement neutralitysacrify theorybenefit theory
英文摘要: As a fundamental principle in tax law is ability-to-pay principle in Taiwan either in praxis or in theory convicted. But the content and essence of the principle are still not clear and need to be concreted. Based on the developing history of the principle in many countries, three indicators for the ability according this principle are income, estate and consumption. The concreted sub principles for ability to pay principle are universal principle, whole income principle, real value principle, realization principle, net principle, whole life principle, individual taxation principle, comprehensive income principle and the principle of taxation according the economic material affairs. Also according this ability-to-pay principle the minimum of existence has been guarantied to be tax exemption. On the other hand the tax progression is not necessary based on the ability to pay principle. It is more or less from the social state principle in constitutional law. Though this principle as a fundamental principle in tax law, we still can find some limitations and restrictions for such cases, especially in the tax regulations to search for the social and the simplify purposes.
目  次: 壹、前言
貳、量能課稅原則之意義與憲法上基礎
一、所謂稅捐負擔能力
二、人頭稅、量益稅與量能稅
三、量能課稅原則之憲法上基礎
參、量能課稅原則之歷史起源
一、萌芽期:十八世紀以前
二、發展期:十八世紀末至十九世紀
三、成熟期:二十世紀之德國稅法學界
肆、量能課稅原則之「能力」指標
一、所得
二、財產
三、消費
伍、量能課稅原則之具體化
一、普遍原則
二、全部原則
三、實值原則
四、實現原則
五、客觀淨值原則
六、主觀淨值原則
七、終生所得原則
八、綜合所得稅原則
九、個人所得稅原則
十、實質課稅原則(經濟觀察法)
陸、量能課稅原則與社會國原則
一、生存最低需求不予課稅原則
二、比例稅率或累進稅率
柒、量能課稅原則與稅法之其他基本原則
一、與依法課稅原則之關係
二、與實用性原則之關係
捌、量能課稅原則之限制
一、在財政目的之稅法規範中
二、在社會目的之稅法規範中
三、在簡化目的之稅法規範中
玖、結語
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