A Study of Settlement Contract in Tax Law and Tax-related Compromise System

• Main Authors: CHANG, CHIH-YUN, 張芷芸
• Other Authors: HUANG,YUAN-HAO
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/z39k5t

碩士 === 輔仁大學 === 法律學系 === 105 === In accordance with the principle of taxation by law, principle of ability-to-pay and principle of tax-equality, tax collection authority only has limited authorities on the collection of taxes. However, tax debts should not only be construed under the perspective of state and tax collection authority, but should also be explicated based on the human dignity and taxpayers’ fundamental human rights. We could infer the taxpayers’ subject status in tax proceedings. For this reason, what this thesis wants to discuss is when facing tax disputes, taxpayers could base on their subject status and judge rationally by themselves to stand up for the benefits. Further, to choose the best dispute resolutions and take responsibilities of the follow-up detriments. On the other hand, the ministry of finance, R.O.C. have promulgated a command in 1989. This Command is mainly about the compromise of tax-related case which aims to resolve the conflict between taxpayers and tax collection authority. But after decades, the legal effects of the compromise of tax-related case is still an unsolved problem in either practice or theory in Taiwan. Ergo, the legal effects and whether its nature belongs to a compromise under Article 136 of the Administrative Procedure Law or not will also be discussed in this thesis; moreover, to probe into the necessity and direction of legalization and construct the route of alternative dispute resolution for taxpayers.