| Summary: | 碩士 === 國立中正大學 === 法律學研究所 === 90 === Abstract
The doctrines of rule by law and taxation by law both originate from the national sovereign spirit of constitutional stste,which underlines the rule that any measures that may interfere with people’s right to freedom shall be effeted by law,instead of executive orders of the Administration. The state exists for the purpose of protecting the lives,freedom and property of its people.As the concept of constitutional state has developed,the contents of the doctrines of rule by law and taxation by law have transformed as the mandate to the Government expands and social welfare prevails. This thesis is intended,through Interpretation No.257 by Grand Justice,to interpret the interaction between the doctrine of rule by law and that of taxtaion by law.It includes the analogy of taxation ,the legitimacy requirements of taxation laws,and non-retroactivity of taxation laws.Meanwhile,it intends to provide another perspective on the convergence of simplification of taxation procedures ,prevention of tax evasion,equity in taxation and justice in individual cases.The essay bases on the following structure.
Chapter I Prologue
By the introduction of Interpretation No. 257, this chapter makes an explanation of the origin of this essay and issues tend to be resolved. In addition, it points out the purpose of the research, furthermore, research scope and the text structure.
Chapter II The Relationship Between The Doctrines Of Rule By Law And The Taxation By Law Under The Development Of Constitutional State
First of all, it introduces the background of constitutional states coming into shape and its content and development. Secondly, it makes study into changes in mandate to Government, from the traditional liberal-shape state to social substantial one. Between them, it reaches to the trend of law of taxation and the doctrine of rule by law, further on the linkage between the constitutional state and the thesis connection.
Chapter III The Views On Taxation By Law Hold By The Council Of The Grand Justice
Respectively with the object of interpretation and timing point, it examines the changeable attitudes of interpretations by the Council of the Grand Justice, the pros and cons at the early period and recent one, up to transform mean.
Chapter IV The Limitations On Analogy in Tax Laws
There are conflicting views on analogy in tax laws. The text, by insight into the majority and minority views of Interpretation No.257, analyze court cases and academic comments, further on, bringing out limitations on analogy in tax laws.
Chapter V Legitimacy Requirements Of Tax Laws
The chapter offers, respectively from the majority views, minority ones and academic comments in the Interpretation No. 257, the proper text’s view regarding the precision of authorization for taxation laws and retroactivity of taxation laws.
Chapter VI Construction Of The Relationship Between The Doctrines of Rule By Law and Taxation By Law
First with introduction of the social purpose of taxation system, legislature discretion and judicial review, it moves on next to the principle of equality in Art. 7 of Constitution and the principle of proportion in Art. 23 of Constitution. From many aspects, it examines the text of the Interpretation No. 257, furthermore, delivering suggestions one after another. In the end, it considers with the aspect of legislative policy regarding the construction of taxation laws.
Chapter VII Conclusion & Prospect
The chapter comes into conclusion regarding the whole research of the thesis, prospecting the future of commodity tax. Additionally, it ends with tendering areas and guidance for further research.
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