| 關 鍵 詞： |
地方稅；地方自治團體；司法審查 |
| 中文摘要： |
花蓮縣政府開辦花蓮礦石稅而被徵收者因為認為稅負過高，向行政法院提起訴訟，因為花蓮縣政府數次被判決敗訴引起了爭議。而我國的稅收分成國稅與地方稅，但目前來說國稅的種類與數量遠遠超過地方稅。其中國稅與地方稅的劃分方式乃是依據稽徵機關來做分類，即使為國稅分配上也會分給地方自治團體。但地方僅有有限制的稅收的權利。而這樣稅收的權力必須要依據地方稅法通則的規定。依據該法規定地方自治團體必須要制定地方稅法自治條例，因此必須要得到地方立法機關同意，且效期僅有四年，所以難度頗高。這些外在的條件導致目前地方稅的數目有限，目前共有 19 個地方自治團體制訂地方自治稅條例，中央監督機關同意備查 82 案，稅收約 180 億元新臺幣。由於地方稅法通則在地方稅的徵收上面設定了很多的限制。在司法審查上這些限制的意義為何是本文要討論的重點。
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| 英文關鍵詞： |
Local Tax；Local Self-Governing Body；Judicial Review |
| 英文摘要： |
Taiwan’s taxes are divided into national taxes and local taxes. There are currently many types of national taxes. The division of national tax and local tax is based on the division of tax collection agencies. Even revenue from national taxes is distributed to local governments. But local governments have only limited power to levy local taxes. Such taxation power must be based on the provisions of the Act Governing Local Tax Regulations. Local self-government must enact Self-government laws and regulations, which are valid for only four years. Currently, a total of 19 local self-government have formulated Self-government laws and regulations, and the central government has agreed to record 82 cases, with a tax revenue of approximately NT$18 billion. However, the general principles of local tax laws also impose many restrictions. The significance of these restrictions on judicial review is the focus of this article.
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| 目 次： |
壹、問題提出
貳、地方稅的性質與種類
參、任意地方稅稽徵的問題
肆、地方稅的憲法基礎
伍、地方稅的司法審查問題
陸、地方稅徵收的司法審查密度
柒、結論
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