量能原則與納稅人程序保障以租稅申報程序為中心

「量能原則」以憲法平等原則與自由權保障為依據，其貫穿租稅實體法，並作為財稅法違憲審查之準據；然一般對租稅負擔能力之理解，係出於實體上或經濟上之理解；但人民在程序上為履行若干程序義務，亦往往要花費諸多勞力、時間、費用，稅法與相關法規命令為調查稅基，亦可能課予人民諸多程序義務，並附以強制或處罰手段作為後盾，這部份乃一般稅法乃至行政法領域較少進行體系研究的。本文從納稅人程序保障的觀點出發，基於租稅大量行政、重視人民負擔能力的特性，以及人民反覆被要求進行程序之被動地位，分析實務與理論而得出適合我國稅法上的程序性原則──程序上量能原則，並以「租稅申報程序」作為實踐對象。
司法院大法官會議解釋釋字第640號解釋可謂量能原則程序面向的發展契機。該號解釋雖未從量能原則角度審查租稅調查程序法律，但大法官在解釋理由中提出「租稅稽徵程序之規範，不僅可能影響納稅義務人之作業成本與費用等負擔，且足以變動人民納稅義務之內容。」實已確認租稅程序之負擔，乃是對人民基本權利之侵害，本號解釋乃開啟對一般租稅程序之違憲審查，並就課稅事實採取接近真實、預先信賴當事人之立場，節省人民在租稅程序上的負擔，就納稅人程序保障而言，實係具有里程碑意義的標竿見解。
本篇論文最重要之處就是希望在稅法領域，透過一個已經釋憲實務承認的「量能原則」，結合租稅行政特色與基本權程序保障功能，從現行法歸納、並從憲法架構演繹出「程序上量能原則」，證立量能原則的程序面向，透過理論建立，使實務界對租稅稽徵程序之法律有一個憲法高度的施力點，使實質法治國家審查租稅程序法律成為可能。

Ability to pay principle is based on equality principle and protection of freedom under the Constitution. It is the fundamental principle of substantive tax law and is used in judicial review in Taiwan. In general the ability to pay is understood as substantive and economic. However, while people perform their procedural tax duties, it also takes them much energy, time, and fee cost. Furthermore, in order to investigate tax base, there are many procedural duties, which exist in tax laws as well as concerned regulations and are guarantied by many forcing instruments or administrative penalties.
This part is seldom systematically discussed in the research of tax or administrative law.
This thesis is based on procedural protection of the taxpayer and in view of characters of tax law, which are the large scale administration of similar fact patterns (Massenverwaltung), emphasis on ability to pay, and the passive status of taxpayer during the process. Through analyzing practice and theory this thesis attempts to develop ability to pay principle in the procedural aspect and apply this principle in the tax declaration process.