| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === The character of tax administrative penalty is the administrative amercement. The any administrative amercement law of the legal principle, responsibility principle, and implement principle are very important. The application of tax administrative penalty is the disciplinary, now. Revenue Service offices have to have the subjective and objective burden of proof for the taxpayer undocumented discipline condition. The burden of proof that how to allot and prove and the problem that how to prove can get the authority to investigate. For the revenue service offices, the most important case has to protect the taxpayer’s power, maintain the tax equilibrium and tax efficiency.
This paper adopts the document analysis and case analysis to confer the tax administrative penalty does relate problem of the burden of proof. And to counter the question to induce eight topics:
1. Punish of the tax administrative penalty that the offenders have the purposely or errors condition at the subjective. So, punish of the tax administrative penalty has to the offenders have the purposely or errors, it can punish the offenders.
2. Tax administrative penalty is the penal for the misconduct of the offenders; it has a premise for the illegality and acountability of the offenders at the objective.
3. The procedure of the tax administrative penalty’s administrative decisions that it must has proofs at the acts in violation of rules and regulations. It can’t estimative penalty way to proceed penalty.
4. Revenue service offices need to shoulder the proof level has to high cover over of the tax administrative penalty.
5. Shift of burden of proof with the tax administrative penalty that it has the base of the tax law to make definite regulation or authorize; let it can match the principle of statutory taxpaying.
6. Revenue service offices and court use the power of the authority to investigate to wait for investigate the fact at the tax administrative penalty; it has to give the persons involved has power to describe the fact, to declare the suggestion, and hearing.
7. Base the fair and justice of the tax, for the innocent inference is used for the tax administrative penalty to protect taxpayer’s base power that it to construct and practicable the presumption of innocence.
8. Burdens of proof with the tax administrative penalty need to by the revenue service offices have the duty for objective burden of proof. To strictly forbid that he will do anything for get the purpose. Tax administrative penalty need to conform the proportionality.
Besides, we discreet suggest that revenue service offices and court need to strengthen observe the burden of proof with the tax administrative penalty of the evidence rule. All burdens of proof are distributed by the tax administrative penalty that it has to tally with principle of statutory taxpaying and the ratio principles. Above concept that it has to strengthen innocent inference principles and practicable to legislate and execute principles of the administration penalty act. And it has to strengthen the education and advocacy of the tax administrative penalty that it can to realize a target for the tax fair, justice, and efficiency.
Keyword：Administration Penalty Act, Tax administrative penalty, Burden of Proof, The Presumption of Innocence, Principle of Statutory Taxpaying.
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