租稅正義與一貫性原則：論Tipke租稅正義理論及其對稅捐法律的標準

The Justice of Taxation and Principle of Evaluational Consistency (Folge-richtigkeit): On Klaus Tipke’s Theory of the Justice of Taxation and Its Standards for Tax Statutory Law

我國憲法第19條規定，人民有依法律納稅的義務。本條的規定指出了稅捐法定原則。然而，單憑稅捐法定原則並不足決定立法者制定稅捐法律應有之界限。針對這些問題，稅法學界提出了租稅正義的理論，來探討並說明人民納稅的正義基礎，限制立法者的恣意決定，進而成為稅法解釋與建構稅捐法體系的重要原則。本篇論文的目的便是深入德國知名稅法學者Klaus Tipke的租稅正義理論。在討論租稅正義對於稅法立法者的評價時，Tipke的理論以實質的事物正義標準（在稅法領域就是量能課稅原則）以及一貫性原則來審查立法者的立法結果。基於對於經驗上立法者的觀察，他不認為程序正義的理論可以有實效的阻止立法者的錯誤行為，因此，只有基於合乎事物正義的標準以及一貫性原則所建立起來的體系正義，才能保證稅法是一種合乎正義的稅法。本文將指出，如果要貫徹Tipke運用租稅正義來確定立法者制定稅捐法律應有標準的理想，那麼程序正義的理論仍是其理論中不可放棄的重要標準。當立法者在討論是否制定各種運用租稅工具來達成政策目的之法律（即引導特定政策之租稅規範）時，更需要依據這種程序性的理念，藉由程序正義的要求，才更能符合Tipke所想達到的租稅正義理念。

Justice of taxation is one of important theme in theory of justice. It does not only analyze and prove the legitimacy of Taxation, but also discuss the limitation of the taxation, in order to protect the right of property of individual. This paper tries to discuss one of the most important theories of Justice of Taxation in German public law, which is developed by the famous German jurists in tax law: Klaus Tipke. Tipke thinks, that the justification of taxation should meet the ethical criterions of justice. These criterions constitute the content of their theories of justice of taxation. These ethical criteria of taxation include freedom, equality and the practicability of taxations. In tax law, this ethical idea is distributive justice (equality from justice). For Tipke, the burden from taxation should be equally distributive to each citizen in the state. Furthermore, the equal distribution of the burden from taxation means the taxation according to the equality from the principle of ability to pay (Leis-tungsfähigkeitsprinzip). Tipke builds his science of tax law on the foundation of the principle of ability to pay. The principle of ability to pay is the only main guiding principle of the system of the whole tax law. Tax, which cannot coordinate with the principle of ability to pay, should be abolished. The law and policy of tax preference, which disobey the principle of ability to pay, should be justified by other important social welfare or pubic interest. Tipke wants to use the principle of ability to pay to arrange the chaot-ic situation of german tax law, to organize the tax law as a system of consistent evaluations. As a result, on the one hands, the legislation of the tax law should be according to the principle of consequentiality or evaluational consistency (Folge-richtigkeit) and the doctrine of self consistency (Widerspruchsfreiheit). On the other hands, the enforcement and the jurisdiction of tax law should be not only consistent, but also stable under the guideline from the unity of evaluation of system of tax law. It also constitutes the idea of justice of system (Systemgerechtigkeit). Tipke uses the idea of justice of system and the principle of ability to pay to build his theory of justice of taxation, in order to provide the standard for the tax statutes. The last section of this paper critics the problems of Tipke’s theory.