| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 100 === In recent years, the taxes human rights received the justice advocacy and the related institution's attention. The tax’s affairs prosecution approximately reaches 45% of the cases in the administrative litigation of supreme administrative court every year, and so becomes the number one in administration court litigation event. Moreover, the administrative court maintenance recheck decision ratio surpasses 80%. Besides, from 2007 to 2011, tax cases occupied 19 in 73 cases explained by the Justices, and 13 of them were announced violation of the constitution, which is not low. Therefore, it is worth discussing how to protect the taxpayers rights and to realize the duty justice.
This thesis examines the practical aspects of the system of taxation, the circumvention of tax, the tax legal principle, the fair of taxation, and the remedy of tax, and studies taxes human rights related subject by the depth visit method. Hopefully, it can provide reference for finance decision-making regulatory agency and the personnel to improve the countermeasure in the future. Suggestion of this study includes:
1. The competent superior authority shall establish and strengthen internal review system and function of the tax law of statutory interpretation.
2. Essence assessment principle should establish possible operation judgment standard or the legalization in the practice.
3. Carring out and perfecting the participation of experts in the consideration mechanism of the appeal stage.
4. Establishing tax affairs specialized court.
5. Establishing the taxpayer right protection advisory committee.
6. Remodeling owes taxation execution the temporary right protection standard.
|
|---|
