英文摘要 |
"The Legislative Yuan passed “The Taxpayer Rights Protection Act” as a special law on December 26, 2016, which took effect at the end of December 2017. For a long time, the single objective of achieving the efficiency of tax collection embraced by the legislature had been changed. The implementation of the Taxpayer Rights Protection Act marks a significant turning point in this regard. Specifically, the implementation of the Taxpayer Rights Protection Act is to explicitly concretize, realize, and ensure the basic rights of taxpayers guaranteed by the Constitution, such as the rights to life, equality, property rights, the principle of proportionality, and due process of law. However, the abstract provisions of the Act still depend on the interpretation and decision of the administrative courts to achieve its intended legal objectives. Hence, this article focuses on the pertinent and recent cases under scrutiny based on the judgments of the administrative courts under the administrative law. It will focus on the following issues: 1) The confirmation of tax legalism (Article 3 of the Taxpayer Rights Protection Act), 2) The realization of equality principle in taxation (Article 5 of the Taxpayer Rights Protection Act), 3) The definition of tax avoidance (Article 7 of the Taxpayer Rights Protection Act), 4) The specific obligations of the parties and the burden of proof in the collection process (Articles 11 and 14 of the Taxpayer Rights Protection Act), and 5) The determination of the principle of taxation on net income (Article 2 the Taxpayer Rights Protection Act). It will also analyze and address the important contribution of the administrative courts to the protection of taxpayers’ rights in recent years. " |