| Summary: | 碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 101 === The influence of the taxation uncertainty has attracted more attentions from all circles for its far-reaching influence on taxation effect and taxpayer's taxation decisions. When the uncertainty often exsited in the taxation, it will not only result in lack of criterion for both taxpayers and tax collectors to make the final decisions , but also bringing considerable challenge to the issue of collecting taxes based on different capacity during the taxation reforms initiated for the past years. From the reform program of the income taxes collection issued by the Ministry of Finance on April 12th of 2012, to the continuous disputes arising from the legislative procedure instituted by the Legislative Court at third readings, which the interference of taxation uncertainty on market economy and behavior decision of taxpayer is highlighted. Therefore, the thesis discusses the uncertainty of our taxation and raised relevant problems and countermeasures as the reference for the future taxation reforms.
The thesis discusses the implication of uncertainty of our current taxation from the view of taxation policy, law and taxation system, and analyzes the problems arising from each uncertainty and its influence upon government finance, society and economy. The following suggestions for this study are put forward hereby on the basis of on the changes of the taxation policy, amendments of the taxation system and tax law, law enforcement capacity and professional level of taxation audit, taxation information asymmetry, and the major uncertainties of taxation lying in the legislative and political issues:
1. Conduct carefully pre-review of taxation policy and enhance the effect of distribution of the taxation resources.
2. Widely implement and promote taxation reform and perfect the taxation systems.
3. Further enhance administrative guidance, decrease the asymmetry of taxation information.
4. Continuously conduct regular review and revision of decree to secure the human rights in taxation.
5. Observe intention of Administrative Procedural Act and realize the fairness and justice in taxation.
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