從整體法律秩序統一性觀點探討稅法與民法之關係

A Probe into the Relationship between Tax Law and Civil Law from the Viewpoint of the Unity of the Overall Legal Order

一個國家之整體法律制度，固然在不同法領域間有各自之任務目的，然而其彼此間仍應和諧共存，稅法如能追隨民法規範所形成之利益狀態秩序，當能共同維護納稅者之私法自治權以及契約自由等基本權利，保障納稅者得以永續發展，排除不必要之法律風險，避免違反量能課稅原則。故稅法秩序並不應變成「自我封閉」之法秩序體系，而應朝向「開放」之稅法體系，友善與民法秩序協調融合，展現友善「敦親睦鄰，分工合作」，才能建立「整體法秩序之統一性」，共同維護憲法保障納稅者之基本權利。

Although the overall legal system of a country has its own tasks and purposes in different fields of law, they should still coexist harmoniously with each other. If the tax law can follow the order of interests formed by the norms of civil law, it should jointly maintain the private law autonomy of taxpayers. Basic rights such as rights and freedom of contract, guarantee the sustainable development of taxpayers, eliminate unnecessary legal risks, and avoid violating the principle of capacity-based taxation. Therefore, the tax law order should not become a “self-enclosed” legal order system, but an “open” tax law system, where friendliness and civil law order are harmoniously integrated. The unity of the legal order”, and jointly safeguard the basic rights of taxpayers guaranteed by the Constitution.