| Summary: | 碩士 === 東吳大學 === 法律學系 === 102 === In the process of adjudicating the proceedings, the court in accordance with the facts as they are identified in order to apply the relevant legal norms. The court finds that the facts completely rely on evidence gathered in adjudicating presented with proof that a reasonable objective identified, still obtaining of evaluation of evidence. If the evidences may not prove the existence of the truth and the court cannot refuse to judge the case, under the premise, it comes to who should be borne such proof does not interest on the burden of proof; however, in tax cases, the fact that most of the elements occur in the taxpayer side, closer to its evidence under the premise of the tax law to make public law claims can be reasonably achieved, which requires the taxpayer should bear the relevant obligation of cooperation. Meanwhile, in cases, how much it should have evidentiary value of the evidence presented before the court for the facts to be proved to be truth, which is also relevant to the burden of proof and obligation of cooperation. Therefore, the thesis first on procedural matters to prove burden of proof on the concept of exactly why this distinction subjective and objective under which there are, what is the difference when it is beneficial in authority investigations of administrative litigation; the burden of proof on the tax litigation principles and relevant adjustments to the court in the authenticity of the alleged facts as unknown how this criterion should, in particular, that the taxpayer itself to be due to legal obligations of cooperation of its extent, exposure, and keep on what will be discussed in this thesis. In order to testify the theories, this study focuses on tax avoidance, making it valid for the prevention, in the current burden of proof of legal norms, obligation of cooperation of the taxpayer and the standard of proof adjustments made in accordance with relevant research analysis and make relevant recommendations should be modified current practice or legal norms, for reference at the end of the thesis.
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