The Constitutional Limits and Review on the Obligations of People and the Legal Effects of Their Violation in Taiwan''s Income Tax Law

• Main Authors: Shin-Chung Kang, 康世崇
• Other Authors: 劉如慧
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/57375900814309429063

碩士 === 淡江大學 === 公共行政學系公共政策碩士班 === 98 === According to the rule 19 of Constitution ,the people has the obligation to pay tax. In the tax system, people are under obligation to hand in tax information and file tax return to tax authorities , this dissertation focus on people’s cooperated and paying tax obligations. “Taxation according to ability” is the core principle of tax laws, this dissertation adopt it as the Constitution limit of income tax law. Under “Taxation according to ability” principle, the cost taxpayers spent to earn their wage should be deducted, this dissertation compares Taiwan’s income tax law with Japan’s and Hong Kong’s tax law. Paying tax has a direct influence on tax payer’s working right in Constitution. In order to analyze the Constitutional limit of people’s obligation, this dissertation adopt “Laffer curve” to exam the limit of paying tax. In the cooperated obligation regard, to better understand the legal effect if taxpayers violate their cooperated obligation, this dissertation integrates the legal effect in Taiwan’s income tax law, and makes some suggestions for our tax system. In the America tax law(Internal Revenue Code) , in case of failure to file any return required on the date prescribed, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, but the income tax law in Taiwan has different design, this dissertation discuss their differences . Finally, equal protection and proportionality principle are combined to discuss the rule 44 of Taiwan’s income tax law, to learn experiences from other country, this dissertation refer China, Hong Kong and German’s tax law to discover the problems in Taiwan’s income tax law ,and makes suggestions for regulatory amendment.