納保法相關稅捐程序正義與風險治理

在稅務治理從「事後補救」走向「程序先行」的趨勢下，納稅者權利保護法不再只是宣示性的權利清單，而是具體落在稽徵流程、裁量基準、證據採認與救濟實務上的「可操作標準」。本期企劃主題以「程序正義」與「風險治理」為主軸，聚焦四個高度實務化、也最容易引發爭議的場域，系統性檢視行政便利與人民權利之間的界線應如何劃定。

• 稅捐稽徵法納稅義務人申請延期或分期繳納稅捐規定之檢討【本月企劃】 An Examination of the Regulations Governing Taxpayer Applications for Tax Deferral or Installment Payments under the Tax Collection Act
• AI導入稅務稽核與選案歧視——荷蘭案例啟示與我國現況分析【本月企劃】 AI-Driven Tax Audits and Discriminatory Case Selection: Lessons from the Dutch Case and Implications for Taiwan
• 從量能課稅原則論交際費界定與限額制度違憲審查【本月企劃】 A Constitutional Review of the Definition and Deductibility Limits of Entertainment Expenses from the Perspective of the Ability-to-Pay Principle
• 金融業和投顧業的交際費認定與納保法之適用探討【本月企劃】 The Recognition of Entertainment Expenses in the Financial and Investment Consulting Industries: Implications of The Taxpayer Rights Protection Act
• 穩定幣初探──從金融市場角度出發【執業進修】 An Introduction to Stablecoins: A Financial Market Perspective
• 論贈與配偶擬制遺產及其不列入剩餘財產計算範圍──評憲法法庭113年度憲判字第11號判決【學習式判解評析】 A Review of the Imputed Inheritance of Interspousal Gifts and Their Exclusion from the Calculation of Residual Property Distribution: A Commentary on Constitutional Court Judgment No. 11 of 2024