| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 105 === Since the punishments of violations of business tax infringe upon people's property rights guaranteed by the Constitution, the tax administration must confirm the existence of the violation by the factual investigation before imposing tax penalties on people under the rule of law. However, in the procedure of tax investigation, if the taxpayer fails to provide required information related to taxation, it is impossible for the tax authorities to conduct an investigation into proving the violations. Under such circumstances, whether the tax administration may adopt the estimation approach to determine the amount of tax evasion, that is, one of the constituent elements of the punishment of tax evasion, based on indirect evidence or not, is still in dispute between the related academic theories and practice.
The study analyzes the issue on the estimation of the amount of tax evasion through the discussions on the cases of violations of business tax. Also, by analyzing the nature of the violation basis of the business tax and the link between the taxation basis and the amount of tax evasion, the study clarifies the necessary prerequisite for the tax authorities to adopt the estimation approach to measure tax evasion in order to ensure that the tax administration may make appropriate penalties for violations of business tax and achieve fair taxation as well as protecting taxpayers' procedural rights.
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