A Study on Tax Negotiation Concerning administrative Behavior—Focusing on Business Income Tax in Taiwan

• Main Authors: GI-YU CHEN, 陳俊佑
• Other Authors: SHENG, TZU LUNG
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/vwnw2p

碩士 === 中原大學 === 財經法律研究所 === 92 === Abstract The subject of the thesis will focus on the tax negotiation concerning administrative behavior. Before going further, something must be said about this phrase. A negotiation concerning administrative behavior is not a well defined concept in the public law. Indeed it is hard to have a standard for every type of negotiation acts. This article tries to define it as follow：The negotiation concerning administrative behavior is an act, which includes communication, negotiation or compromise between taxpayer and National Tax Administration, which is an effective way to solve the dispute between two parties. The themes of this thesis are divided into five chapters as below： Chapter 1 illustrates the incentives for writing and the methodologies adopted in the paper. Chapter 2 tries to categorize the types of negotiation through classifying the cases among business income tax in Taiwan. A description of the various types of multilateral administration acts. Chapter 3 starts to build up the system of tax negotiation. The first section introduces the administrative acts, including administrative disciplinary, administrative contract, administrative guidance, and so on. The second section, through the declaration of intention in the administrative law, we try to classify the negotiation behavior concerning taxation. The elements of negotiation behavior are divided into essential elements (sign on paper), without which the act is void, and accidental elements, which the parties are free to include or not. Finally, we establish an appropriate classification system of tax negotiation in order to solve various types of negotiation behaviour. Chapter 4 analyzes the legality of administrative acts and explains its specific conditions, which include administrative contract, informal communication between taxpayers and National Tax Administration. In chapter 5, numbers of suggestion will be given to modify some rules in business income tax law. Some suggestions to the tax collectors in particular will also be pointed out in this chapter to improve the quality and transparency of the investigation to condense a common consensus for the taxpayer and the tax collector. Thus it can reduce the unnecessary lawsuit