租稅法上和解契約與非正式協商

Compromise and Informal Conference in Tax Law

在租稅法領域，稽徵機關與納稅人針對租稅核課有所爭議時，是否以及在何種範圍內可以與納稅人藉由和解契約之締結以化解有關爭議，在我國實務及學理上並未獲得充分之釐清。其次，在我國實務上稽徵機關經常利用協談化解有關租稅核課爭議，究竟這種協談之性質與效力為何，也一直是我國實務上難題。本文將透過比較法研究嘗試釐清上述問題並提出解答。

In tax law, whether and to what extent a dispute over tax assessment between the tax administrative authority and the taxpayer can be resolved through the conclusion of a compromise with the taxpayer are not fully clarified in either practice or theory in Taiwan. Moreover, the tax administrative authority in our country practice often used to consult together about taxation levy in order to settle the dispute of tax assessment. What really means this nature and effectiveness of tax consultation, which exactly has also been a difficult problem in our practice. The author will attempt to clarify these issues and propose answers in this article through the comparative law study.