| Summary: | 碩士 === 國立成功大學 === 法律學系 === 101 === While Taiwan's burgeoning development of tax law research, the main object of study is still fair taxation burden on solid surfaces, less explore for the tax system of criminal sanctions. Therefore, this article is based on the most important crime of evasion of the taxes in the tax penalty for the research focus.Its content includes the followings:
ChapterⅠIntroduction. It describes the motif, methodology and scope of this study and states briefly the content of the other chapters. ChapterⅡ elaborates swarm of tax obligations and the significance of the tax penalty, the nature of the system, as well as with the General Provisions of criminal law.
Chapter Ⅲ, the dissertation attempts to resolve the legal nature of Article 41 of the Tax Collection Act, to protect the legal interests, components, competing issues, and to explore the reasonableness of the practical judgment, and then refer to the foreign legal system proposed amending the law proposals.
Chapter Ⅳ, the analysis of the subjective constituent elements of Article 43 of the Tax Collection Act help or abetting the crime of tax evasion and the objective constituent elements, and explore this section with the help of criminal law guilty of aiding and abetting guilty of the applicable provisions of relationship and joint principal offender treatment etc. In addition, further explores in this chapter practical common behavior patterns ,such as fictitious companies、borrowing license practices and not to obtain a copy of the invoice willfully, and to be resolved according to the constituent elements of the crime of help evasion of taxes.
In the fifth chapter, by Grand Justices 687 explains departure, the dissertation explores the Corporate Crime ability and Tax Collection Act 47 On the criminal liability of the legal nature of the legal person in charge, the crime of tax evasion as a taxpayer of the main crime committed provisions be reviewed.
In the last chapter, a summary of conclusions of the arguments put forward by the paper in front of each chapter as a reference, reference to the foundation for amendments to the Tax Collection Act and practical views, hope to help improve the legal system of Taiwan's tax penalties.
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