| 英文摘要 |
Since the Chief Justice of the Court explained that the term ''special levies'' was first mentioned in Interpretation No. 426 of the Constitutional Court, special levies have always been an emerging tool in the regulatory measures adopted by the executive authorities, especially in the environmental field. This concept is derived from Germany and refers to the obligation of the state to pay a certain group of people for the performance of their specific tasks. According to the German doctrine, the elements of the special public class are: group homogeneity, group responsibility, group commonality and the rationality of regular public inspection classes. However, there are still many ambiguities in the substantive connotations of these elements. At the same time, they have been criticized for undermining the principle of tax-paying countries and the equality of the national financial burden. This article takes the fee for recycling, clearance and disposal as the object of discussion, takes the judgment (Pan Tzu No. 68) of the Supreme Administrative Court 2015 as an example, and examines the rationality of such special levies from the principle of proportionality. |
