A Study on Tax Administrative Penalty – Comparison with the Germany Law

• Main Authors: Yen-Tso Chiang, 江彥佐
• Other Authors: Chia-Yin Hung
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/3923b3

博士 === 東吳大學 === 法律學系 === 103 === Articles for tax administrative penalties in our country are legislated in and governed by different tax laws instead of by unified and general articles in Tax Collection Act. Furthermore, no concrete elements in such articles in these different tax laws are used to determine the constitution of result of tax evasion and behavior of tax evasion. Therefore, disagreement regarding the application of articles for tax administrative penalties, the constitution of result of tax evasion and behavior of tax evasion occurs in the real cases and the impact also causes to the determination of the numbers of behavior of tax evasion. The effect for punishment is obviously severe an individual case and should be unconstitutional for the violation of principle of proportionality because merely negligence can fulfill the subjective element of punishment of tax evasion and punishment of tax evasion is unlimited and is calculated by times of the amount caused for tax evasion. The similarity between German laws and our laws exists in the fields of the system for tax penalties (the distinction between tax criminal penalties and tax administrative penalties), legislation (Tax Collection Act as the fundamental law for tax penalties) and the application of laws (Administrative Penalty Act as the fundamental law for tax administrative penalties). Therefore, this thesis, from the perspectives of the related academic theories and court decisions, conducts a comparative research for the related legal issues on the concrete elements of, the effect of punishment by, and the concurrence of tax penalties. In addition, proposed amendments for the legislation are provided as the conclusion of this thesis and the resolution to the disagreement in the real cases.