The Study of the Burden of Proof in Tax Litigation and Its Application for the Estate Tax Liabilities

• Main Authors: Yen-Tso Chiang, 江彥佐
• Other Authors: Mao-zong Huang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/77058315016544001744

碩士 === 東吳大學 === 法律學系 === 94 === During the lawsuit process, the judges have to verify the truth and then know which article to apply for the case. The truth can only be proved by evidences. However, oftentimes, if the evidences can not prove the existence of the truth and the judges can’t not refuse to judge the case, and then it will be regarding the burden of proof. Besides, how many evidences have to be provided by the litigant to prove the existence of the truth is also about the burden of truth. Therefore, the concept of the burden of proof is the focus of this thesis. Many theories of burden of truth are from civil action, and civil action is very different from administration litigation in trial, and tax litigation is a form of administration litigation, therefore the burden of proof of tax litigation can be studied in the following aspects: the different characteristics of different litigations and the uniqueness of each tax case. In order to testify the theories of the burden of proof of tax litigation and to make this study more practical, estate tax is used as the main focus of the thesis. Besides, the problem of burden of proof in the elements of tax regulations of estate tax in Estate and Gift Tax has also been discussed, and the problems are: who takes the burden of proof, what kind of evidence should be provided, and so on. Furthermore, some of the important problems in estate cases in practice are also discussed. In the end of this study, suggestions are made for the burden of proof of tax litigation.