A Study of Tax Estimation and Principle of Statutory Taxpaying and Judicial Review - Focusing on The Tax Law

• Main Authors: Yi-An Su, 蘇怡安
• Other Authors: Chien-Liang Lee
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/60687065782539183176

碩士 === 東吳大學 === 法律學系 === 100 === Because there are lots of tax cases during our lives, we need to find the way to promote tax simplification to facilitate the tax collection procedures. Moreover, most information of tax cases is on the hands of taxpayers, so tax authorities often cannot understand exact tax number through direct evidence. However, if people could escape the tax obligation due to the lack of information, not only the country finance will be hurt , but cause people to avoid taxes of the act. In hence, under certain circumstances , tax authorities can decide the number from indirect information, and that is the doctrine called the "Tax Estimation". Even though Tax Estimation isn’t the term of the tax law, it’s still used frequently in practice. Tax Estimation means that tax authorities can use indirectly evidence to identify the amount of the taxpayer's income, so it affects taxpayers’ rights significantly. In order to protect people's rights, it’s necessary to understand the reason to ensure its basis of constitutionality. Furthermore, if we see the current tax law about Tax Estimation, we can find that legislators always use loose term in it. This condition will overhead Principle of Statutory Taxpaying. In addition, people always face two problems in the practical operation of Tax Estimation, the first is on the original tax, and the second is the punishment followed by the former. Over the years, the Supreme Administrative Courts have made a lot of judgment. I hope I can understand this important issue and give some suggestion by doing this study.