稅捐債權優先性之經濟分析

The Economic Analysis of Tax Priority in Taiwan

本文首從釋字第349號解釋之消極面解釋，作爲分析之起點。其次再分析我國稅捐義務之本質，並得出稅捐本質爲本於國家立法規定，藉由稅捐機關所為之行政行爲而生之財產權變動。再次，本文繼續分析稅捐優先性之立法規定方式，以及各種稅捐優先受償性規定所具有之法律效果。然後再從經濟分析之觀點來說明，稅捐優先受償性此一立法政策一方面在保障稅捐債權之獲償，另一方面則應在如何使第三利害關係人明知或可得知稅捐義務之存在，以避免其受到不測損害。而此點則正與一開始本於釋字第349號解釋之消極面解釋之觀點若合符節。而最後本文則藉由美國司法實務本於正當法律程序原則所建立之稅捐告知原則，來檢討我國現行之稅捐優先受償性規定，並提出若干建議。

In Taiwan, under the statute of tax law, any tax can triumph the other unsecured credit over the debtor's any property; some taxes even triumph the other secured credits over the debtor's some properties. However, the reason for the tax priority in Taiwan is not so c1ear. This thesis first numerates and differentiates the tax priority in Taiwan, and expounds the effects of different kinds of tax priority. After expounding the effects of the tax priority in Taiwan, this thesis analyzes the policies of the tax priority with Economic theory and come to the conclusion that the key issue of the tax priority is to protect the due process of the interested party. Therefore, under the economic analysis, this thesis holds the adequate notice to the interested party is the legitimacy of the tax priority.