Study on Cessation of the Complsory Execution in Tax Law’s Accessment Disposition

• Main Authors: Yung-Tsu Ni, 倪永祖
• Other Authors: Tzu-Lung Sheng
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/70377192384476844241

碩士 === 中原大學 === 財經法律研究所 === 96 === Abstract This research focuses on enforcement suspension of tax administration disposition in taxation laws. Basically, this research investigates taxation dispute cases to understand whether its enforcement suspension system can effectively protect rights and maintain administrative efficiency. The thesis covers 7 chapters, and brief introductions of each chapter are as follows: 1. Introduction This section covers research motives, purposes and scope. 2. Procedural targets of taxation disputes This chapter explores how to balance effective rights protection and administrative efficiency, by analyzing if procedural targets should be subject to tax disposition or judicial decision, as well as the content of procedural targets of judicial decisions. This section integrates practical experiences, and analyzes the operations of applying a tax sum-oriented approach or issue-oriented approach on litigation targets in practice. This section ends with a review of the cases. 3. The design of enforcement suspension for administrative disputes and legislation in other countries In Chapter 3, the research determines how administration litigation defines the principle of enforcement suspension and compulsive enforcement, with reference to Article 80 of German Administrative Law and Article 361 of German Tax Regulation. This chapter also analyzes the relation between the Japanese enforcement suspension system and Taiwan's system. 4. Regulations and practices of suspension of enforcement in administration remedy This chapter discusses the regulations and practices regarding suspension of enforcement in administration remedial action, including suspension of enforcement per se, analysis of Article 40 of the Tax Collection Act, and research on practical problems. 5. Regulations on suspension of enforcement and review standards in Administrative Litigation Law This chapter explores the regulations in Administrative Litigation Law and possible problems that may occur when enforcing the law. This chapter also analyzes the requirements for application for suspension of enforcement and reviews judicial patterns. 6. Specific local case studies of suspension of enforcement in taxation disputes This chapter discusses if enforcements should be suspended when decisions are nullified because of appeals or administrative court verdicts and revenue service authorities’ reviews of the original decisions. 7. Conclusion The section demonstrates research results and suggestions with bullet points.