租稅優惠之研究

Study on Tax Concessions

租稅優惠是現代國家常用的社會、經濟、文化引導工具。然而，學術界卻對它有諸多疑慮。問題主要集中在，立法者固然可以採取了租稅優惠的手段來達成特定行政目的，立法者在此固然享有廣大的形成空間。但是，司法者與法學界卻不能以此為由，放棄自身保障人權與維護法治國秩序之使命。在此，租稅優惠仍不能解免於平等原則以及比例原則的審查。唯有對此發展出更精細的審查標準與審查步驟，才能在立法者的政治形成空間與人權保障以及法治國秩序維護之間，求得適切的平衡。

Tax concessions are the social, economic and cultural guidance tools commonly used in modern countries. Although legislators can take tax incentives to achieve specific administrative purposes, legislators in this course, enjoy the vast majority of the formation of space. However, the judiciary and the legal profession can not take this as a reason to give up their own protection of human rights and the rule of law and order to maintain the mission. Tax concessions remain free from the review of the principle of equality and the principle of proportionality. Only by developing a more detailed review criteria and review procedures can we strike a proper balance between the legislator’s political formation space and human rights protection and the maintenance of the rule of law.