A comparative study on the system of cross-straits tax litigation

• Main Author: 羅希寧
• Other Authors: 王文杰
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/95490211075403432570

碩士 === 國立政治大學 === 法學院碩士在職專班 === 100 === This essay is to research on system of the cross-straits tax litigation which has occupied a rather high proportion in the administrative action. Upon the Administrative Litigation Act being substantially amended on Oct. 28, 1998, the Adjudicating Level (system of appeals) was corrected from the “First Instance” to the “Secondary Instance”, but the maintained rate in respect of tax litigation had, still, unable to have an evident decrease. Therefore, this article used the tax litigation as a subject is to protect the taxpayers’ benefit and use the research on cross-Straits mechanism and procedure, as well as pragmatic operation, to draw lessons from each other, and further to obtain an effective prescription to increase the harmony and decrease the litigation. The researching scope is restricted within the administrative litigation system of the Tax. For the tax litigation is adopting the Leading Procedures of Administrative Appeal, this essay is trying to use the statistic analyzing method to find out if the growth of appeal cases has a certain relationship with the tax litigation, and by which, to comprehend the operation of cross-Straits appeal and reconsideration, and further to realize its impact onto the tax litigation. This essay is using the many-faceted researches on the origin of the tax litigation system, the mechanism of lawsuits, the procedure process, and the action category. The introduction of Chapter One is specifying the research motive, method, and the restriction thereof. Chapter Two is to introduce the origin and mechanism of cross-Straits tax litigation laws, then, discuss the trial principle in regard to the tax-administrative action. Chapter Three is to review, by comparison of the procedures of tax litigation, if there is any advice from others that may help us to correct our defects. Chapter Four is expounding the comparison of the particular systems in regard to the cross-Straits tax litigation. Chapter Five is by comparison of the cross-Straits tax litigation and the status quo of the protection of taxpayers’ right to find out a method to reduce the lawsuit and increase the harmony. Chapter Six is the Conclusion and Proposals.