Settlement Contract in the Tax Law

• Main Authors: TSAI,KUO-SHENG, 蔡國勝
• Other Authors: KUO,CHIEN-HENG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/792m6t

碩士 === 國立臺北大學 === 法律學系一般生組 === 105 === The tax case is restricted to the principle of taxation by law and ability to pay principle , which settlement contract in the tax law has been controversial? With the trend of change, such as alternative dispute resolution,coordination principle,tax debt relationship and the Taxpayer Rights Protection Act ,etc., it gives the opportunity to review the settlement contract in the Tax Law. The author refers to journals, papers and judicial opinions, compares the offer in compromise in United States and tax consultation in Taiwan,and responses the practice of tax administration to work at the same time. Settlement contract in Tax Law is in all tax administration, it not only consider to the tax assessment (i.e. tax examination(tax audit), evidence investigation), but also should consider the benefits of the overall tax administration (i.e. tax assessment,tax audit,tax collection, tax levy,and tax appeal processes), such as principle of taxation by law should be considered without harsh assessment and collection situation, ability to pay principle is not only consideration on tax assessment procedures, but the settlement contract have relation to the original taxation oder. Settlement contract is necessary and beneficial;Moreover,comparing to the offer in compromise and tax consultation,it is not only clarify the past literature discussion , but provide a reference for setting settlement of contract in Tax Law in Taiwan. After the enactment of the Taxpayer Rights Protection Act, it emphasizes the ability to pay principle ,the protection of the basic living expenses, and the taxpayer rights protection ombudsman. It has the functions of assistance to taxpayers to communicate and coordinate tax disputes and exists the nature of the settlement contract,that also provide a mechanism to protection the taxpayer. In accordance with settlement of contract beneficial the author suggests that should be enacted the settlement of contract to the taxpayer rights protection Act.