조세법의 기본원칙 측면에서 분석한 대만의 납세자권리보호법

Abstract

Taiwan's recently enacted Taxpayers' Rights Protection Act is in line with the global trend and has a realistic fitness. In the area of taxpayer rights protection, the law also enacts the latest trends. The enactment and enforcement of the Taxpayers 'Rights Protection Act in the form of an independent law has made Taiwan taxpayers' status now recognized as subjects of independent rights and obligations in the object of the exercise of public authority of the imposition and collection of taxes. The Taxpayers' Rights Protection Act is a special law that broadly encompasses important matters relating to the protection of taxpayers' rights and strengthens taxpayers' rights and status. The law also has important implications in rationalizing Taiwan's tax legislation. In particular, the Act stipulated the value ideology guaranteed by the fundamental rights of the Constitution. In order to guarantee the right to livelihood and human dignity, the Act restricted the right of taxation of the state to the minimum cost of living and stipulated how to calculate the minimum cost of living in detail. This suggests much to our country. In order to protect taxpayers in the process of legislation, interpretation and application of taxation, various systems are prescribed, as seen above, in principle of no taxation without law and principle of tax fairness. However, there are still many areas that need to be supplemented from the perspective of rights rather than from the perspective of obligation. Therefore, various case studies should be studied and compared to foreign legislation should be supplemented. Through this process, the taxpayer rights protection system can be upgraded by balancing the view of taxation rights and the view of duty.