A Study on Substance-Over-Form Principle Applied on Tax Imposition in Practice

• Main Authors: Cheng-Hung Chiang, 江政鴻
• Other Authors: Tung-Wei Hung
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/12064873678993526976

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 98 === The controversial issues arising from the substantive taxation principle set forth in Article 12-1 of the Tax Collection Act, such as the target of application, scope of application, extent of corroboration for burden of proof, scope of obligation to assist in reporting required information, and punishments following supplementary tax adjustment and payment, remain unsolved. Besides, the equality between the substantive taxation principle and taxation by law, as well as the equality between the obligation of taxpayers to assist in reporting required information and the burden of proof borne by tax collection authority, are most critical to render the taxation system comprehensive and for protection of interests of taxpayers. Most of all, they are considered as the focus and direction for future taxation reform in our country. Therefore, it is necessary to further study ways to add and modify compatible measures of the substantive taxation principle in order to safeguard the interests of taxpayers. This study has employed literature review and in-depth interviews to analyze the collection problem in practice with regard to the substantial taxation principle, and suggestions as put forth in this study are found as follows: 1.Enhance the equality, respectively, between the “substantive taxation principle” and both “taxation by law” and “protection of taxpayers’ rights and interests.” 2.Focus on the equality regarding the burden of proof borne by tax collection authority and the obligation of taxpayers to assist in reporting required information when making use of the substantive taxation principle. 3.It is recommended to amend the Tax Collection Act, or authorize the Ministry of Finance to additionally stipulate the enforcement rules of the substantive taxation principle under the enforcement rules of the said law, in terms of the following aspects: 1. conditional restriction on the substantive taxation principle, 2. the subjects and scope to which the substantive taxation principle applies, 3. the burden of proof and obligation of argument borne by tax collection authority, 4. the principle of obligation of taxpayers to assist in reporting the required information. 4.Formulate the “Regulations Governing Guidance to Taxpayers for Honest Tax Declaration” for various taxes. 5.Strengthen the education of tax law and regulations for taxation personnel, enhance marketing of taxation service, and alleviate litigation on taxation.