從資訊自主決定權觀點探討稅法上協力義務的界限──以稅法上帳簿憑證義務為中心

Discussing the Limits of Obligation to Cooperate in Tax Law from Information Right of Self-Determination Perspective: Focusing on the Obligation of Providing Accounts and Proofs

依稅捐稽徵法第三十條規定，稅捐機關為調查課稅資料，得要求提供有關文件。其範圍除帳冊、憑證外，還包括產生所得額之業務往來文書及其他文件單據。當納稅義務人拒絕提示時，得依規定處以罰鍰。可是稅捐債務為法定債務，其權利義務關係受到法律保留原則的高度要求，基於稅法制度合目的性考量，得根據法律課以納稅義務人負有協力義務。協力義務具有減低稽徵成本、加速稽徵效率及適當的證明方法等功能，但是稅捐機關不能依稽徵經濟原則，使納稅義務人承擔過重的協力義務。稅法上協力義務的實質上界限來自於比例原則，協力義務的範圍應視個案情況決定，須在課稅相關事實的領域內且為納稅義務人所能掌握。納稅義務人對於納稅資料是否公開於稅捐機關，享有資訊自主決定權。稅捐機關就納稅義務人違反協力義務雖可進行推計課稅，但納稅義務人就其須提示帳冊憑證的協力義務，有是否公開與公開的程度範圍，所以稅捐機關對於推計課稅不應僅有全有或全無的選項。

To investigate taxation information, tax authorities can request taxpayer to provide relevant documents, according to§30 Tax Levy Law. Besides account books and proofs, its scope also includes business communications about producing sum of income and other file documents. When taxpayers reject to offer their information, they will be punished of fine by the law. However Tax liability is statutory liability, whose relationship of right and obligation is highly consistent with demanded to conform to the principle of Law Reservation. In view of consideration purpose in tax system, it is allowed to levy taxpayers to have obligation to cooperate according to law. Obligation to cooperate has these functions, such as reducing levying cost, speeding up levying efficiency and appropriate manner to prove, but tax authorities can not use the principle of economical levying to make taxpayers take too much on obligation to cooperate. The limits in essence of obligation to cooperate in Tax Law come from the principle of proportionality. The range of obligation to cooperate depends case by case; it should be in the field of the facts relating to levying taxes and able to be controlled by taxpayers. Taxpayers have information right of self-determination towards whether their tax data should be open to tax authorities. Although tax authorities can levy taxes by presumptive calculation when taxpayers have violated obligation to cooperate, taxpayers have the right to decide whether the accounts and proofs should be disclosed and the range of the disclosure about obligation to cooperate of the must-offered accounts and proofs; tax authorities levy tax by presumptive calculation should not have an only option of all or nothing.