| 英文摘要 |
Promulgation in its entirety (23 articles) on December 28th 2016 after legislative procedure and taking effect one year thereafter, the Taxpayer Rights Protection Act, aiming to strengthen the protection of taxpayers, deserves to be the milestone in the development of tax law. Considering its character of codification and declaration of constitutional spirits, there shall be no question as to its application retroactively. According to the intent of taxpayer protection in constitutional law, the judiciary shall exercise its power actively in case of legislative inaction. This paper hopes to point out a few decisions as landmark cases in order to highlight its methods of interpretation for future reference, so that the idea of taxpayer protection can be expected to actualize in individual cases. |
