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論著名稱: 論依法課稅原則之解釋方法-對歷年來司法院大法官解釋的觀察(上)(The Method of Interpretation of the Principle of Taxation by Law:)
編著譯者: 柯格鐘
出版日期: 2015.05
刊登出處: 台灣/興大法學第 17 期 /31-86 頁
頁  數: 40 點閱次數: 2392
下載點數: 160 點 銷售明細: 權利金查詢 變更售價
授 權 者: 柯格鐘
關 鍵 詞: 依法課稅租稅法律國會保留嚴格法律保留量能課稅平等原則扼死稅半數原則實質課稅核實課稅
中文摘要: 依實務看法,依法課稅原則之「法」,指制定法與法規命令。然此與國際及我國釋憲實務並不一,應斟酌採用國會保留原則。依法課稅與平等原則有關,實務已發展出「不當歧視禁止」,但量能課稅與競爭中立原則仍未有解釋。依法課稅與比例原則亦相關,但目前僅見處罰相當性,扼死稅禁止與半數所得課稅,仍有欠缺。依法課稅涉基本權,為財產權、工作權、生存權、人身行動自由,居住遷徙自由、訴願與訴訟權。依法課稅原則係利用解釋方法,實質課稅原則亦屬目的解釋,但與核實課稅有別。在依法課稅下,稅基應由國會制訂,惟不排斥行政機關訂定事實認定行政規則,前者指劃定稅捐主客體範圍與稅額計算,後者則指如何用證據或納稅人未提證據時要如何認定事實。
英文關鍵詞: Principle of Taxation by LawCongressional ReservationStrict Congressional ReservationPrinciple of Ability to PayPrinciple of EquityProhibitive TaxationPrinciple of Half TaxationSubstance-over-Form DoctrineTaxation Based on FactsEconomics of Tax Levy
英文摘要: According to the views expressed by the Judicial Yuan, the term “law” under the principle of taxation by law refers to the statutory laws enacted by the Legislative Yuan as well as the regulations promulgated by the administrative agencies under statutory authorization; however, such views are inconsistent to the fundamental value under the theory of significance in light of the international legislative trend and Taiwan’s long practice of constitutional interpretations. Therefore, it is necessary to look for a proper opportunity to shift to the principle of strict congressional reservation. The principle of taxation by law involves people’s fundamental rights, such as people’s property rights, right to work, right to live, and right of freedom in general and people’s right of free movement and right to institute administrative appeals and right to institute legal proceedings under individual tax laws in specific. The application of the principle of taxation by law requires the utilization of various methods of interpretation. Among all, the substance-over-form doctrine belongs to the interpretation based on legislative purpose but in concept it shall be distinguished from the principle of taxation based on facts. Under the principle of taxation by law, how to distinguish the regulation of tax bases and regulation of ascertaining facts is widely controversial in constitutional interpretation practices. The former shall cover the scope of the subject and object of a specified taxpayer and the method of calculating amounts of tax. The latter shall cover what evidence rule shall be applied to ascertain facts and what facts shall be ascertained when a taxpayer fail to provide evidence in violation her cooperative duty.
目  次: 壹、憲法規範與人民納稅義務
貳、依法課稅原則之意義與內涵
一、槪說:依法課稅原則之意義
二、釋憲實務上所呈現的依法課稅原則內涵
(一)依法課稅原則與法律保留原則
(二)依法課稅原則與法律優位原則
(三)依法課稅原則與法律明確性原則
(四)依法課稅原則與法安定性原則
三、依法課稅原則與其他平行原則的關係
(一)依法課稅原則與平等原則
(二)依法課稅原則與比例原則
(三)依法課稅原則與處罰法定原則
(四)依法課稅原則與實用性原則
四、小結:對於主張國會保留原則之反思
參、依法課稅原則所涉及人民基本權
一、槪說
二、釋憲實務上所涉及的人民基本權
(一)財產權
(二)平等權
(三)生存權
(四)營業自由權
(五)居住遷徙權
(六)訴願訴訟權(以下見本刊第十八期)
三、小結
肆、依法課稅原則之解釋方法
一、槪說:依法課稅原則與法律解釋方法
二、釋憲實務上所呈現的解釋方法
(一)文義解釋法
(二)體系解釋法
(三)歷史解釋法
(四)目的解釋法
(五)經濟觀察法
三、小結
伍、依法課稅原則之界限
一、槪說:法治國之權力分立與功能最適理論
二、釋憲實務上所呈現的功能分工
(一)依法課稅原則與解釋性行政規則
(二)依法課稅原則與事實認定行政規則
(三)依法課稅原則與裁量性基準
三、小結
陸、結論:依法課稅原則之回顧與展望
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