| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 94 === A Study on Taxation Security System of Internal Revenue code in Taiwan
Abstract
Under current political environment, there’s a real difficulty to change the tax system in order to raise taxes. This essay, based on current taxation system, tends to discuss if the measure of taxation security is well designed; as well as the situation of taxation security’s application and the problems related. In considering guarantee citizens rights, this essay provides certain suggestions that can be carried out and enforce the mechanism of taxation security. In the meantime, the suggestions will also eliminate tax payers’ speculative attitudes, for ensuring application of the tax system and maintain its justice.
The whole essay breaks into six chapters, and the content of each chapter is briefly as follows:
Chapter I Introduction
This chapter illustrates the research motives, objectives, contents and restriction, methods and the structure of the essay.
Chapter II The nature of the tax law relationship
There are three sections in this chapter. The first section introduces the nature of the tax law relationship. The second section discusses the settlement, the essential condition and exceptions of taxation system. The last section approaches the concept of subjective body; the recognition of capacity of paying taxes; and the relationship between requirement of registration and qualification of tax obligation’s subjective body.
Chapter III The taxation security system under current legal system
This chapter discusses the legal condition, results and object of punishment, as well as related regulations and interpretations made by the Ministry of Finance concerning the following points: the system of providing collateral and pre-paid guarantee deposit, prohibition of property transferring or dealing, restriction on modification of registration, restriction on investment deduction or cancellation of registration, provisional seizure of property, pre-required tax payment and restriction on leaving the country. This chapter also provides analysis and suggestions about the above mentioned legal enforcement and its appropriateness.
Chapter IV The dispute on the appropriateness of taxpayer’s using rights of subrogation and power of revocation in the Civil Law
This chapter is composed of three sections. The first section analyzes experts and real cases’ agreements and disagreements on the points brought up before; then provide my own point of view. The second section introduces the probability of applying analogically Customs Law article 48, section 4. The third section provides suggestions of amendment according to the analysis on the rationalization and condition of law settlement in the Tax Collection Law amendment protocol article 43.
Chapter V The principle of legal country and taxation security
This chapter is divided into three parts. The first part discusses the appropriateness of imposing Administrative Procedure Law on taxation security. The second part discusses the limitation of applying legal country’s principle as discretion. The third part discusses the right remedy of taxation security and provides analysis on authors’ suggestions and probability of applications.
Chapter VI Conclusion
This last chapter looks at the defects of applying the system of taxations security of internal revenue code in Taiwan and some suggestions for improvement. Furthermore, in order to protect tax payers’ rights, tax collection institutions’ discretion and taxation security process should be restrained under the legal country’s principles, as well as to provide opportunity of human rights relief.
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