| Summary: | 碩士 === 國立中正大學 === 財法所 === 96 === The historical meaning of taxation by law is to exclude and restrict the executive authority. Although the legal protection principle is originated from the view of law-ruling country and democracy, the range of application relies on wrestle between the people and the government. The taxation power of Congress was originated from fight of the people. Cause the taxation executive authority would like to manage affairs much flexibly, it takes taxation to turn to the administrative action or the administrative rule. But the revision must be passed through appropriate interest balance on the basis of taxation by law and explicit law delegation.
Continuing Interpretation No 313, Interpretation No 345 noted that restriction on the people’s constitutional rights should be ruled by law. If the law formative authorizes the administrative action to add the law. The context of the authorization should be concrete in order to fit in with article 23 of the Constitution. Another penetrating opinion is “ taxation class system of the doctrine of rule by law” on the basis of Interpretation No 443, which designs different class of the doctrine of rule by law about different kinds of restriction.
Article 19 of the Constitution provides taxation by law. In view of taxation in practical in our country, the explanation about taxation by law is either wide or narrow because of the complication of the taxation administration. However, what’s our taxation rule by law system? The author would discuss taxation affairs in Interpretation in order to frame our taxation class system of the doctrine of rule by law.
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