英文摘要 |
In Taiwan, due process of law is a constitutional requirement. The implementation of it safeguards fundamental rights. There are only six articles of tax law that have mandatory provision for 'report to the Ministry of Finance for approval' before the administrative act by tax collection authority. The articles, recognized involving ambiguous concepts and material adverse taxing for taxpayers, are deemed an exceptional taxing by legislators. Legislators intend to prevent rash taxing and abuse of power by designing an appropriate organization and procedure. Therefore, for purpose of protecting the fundamental rights and the procedural rights of taxpayers, the research advocates that if the tax collection authority violates the tax collective procedures mentioned above should, it should be declared invalid. |