行政程序制度中之當事人協力義務   全文下載

The Collaboration Duty of the Party Concerned in the Administrative Procedure

我國行政法學與行政實務長期以來著重行政實體法律關係的處理，此一現象因行政程序法的施行而有變化；對行政程序制度中之當事人協力義務的探討，正是強調行政程序之法律意義的表現。在我國，「稅捐稽徵程序中之協力義務」乃是探討「行政程序制度中之當事人協力義務」的起點，本文爰由此出發，檢視其能提供的一般性啟發。其次則觀察，當事人協力義務在其他行政領域是否具有相同之程序法上的意義。最後則探討，行政程序法所定之當事人協力義務的法律效果，以及當事人之協力義務在所謂的「合作式行政程序」所具有的特殊法律意涵。

In Taiwan, dealing with legal substantive relationships between the administrative body and persons used to be more emphasized for a long term in administrative laws and administrative practices. Discussion about the collaboration duty of the party concerned in the administrative procedure is the expression of underlining the real meaning of it in the administrative procedure.‘The collaboration duty in tax collection procedure’comes the initiation to explore‘the collaboration duty of the party concerned in the administrative procedure’in our country; therefore, the study would like to start from that in the tax collection process and examine the general inspiration which it can provide. Whether the collaboration duty of the party concerned has the similar content in procedural laws of other administrative realm is subsequently observed. The Study will also include the legal effect of violating the collaboration duty of the party concerned in Administrative Procedural Act and the particular legal meaing of ''the collaboration of the party concerned'' in the so-called‘cooperative administrative procedure’.