From the Proof Responsibility of Taxation Lawsuits to Evaluate the Luxury Tax Rulings

• Main Authors: Hsueh-Jung Sun, 孫雪容
• Other Authors: Wen-Chin Wei
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/876ubv

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系 === 103 === That People do not fulfill ruling of tax duty to act is the tax-related punishment.The rulings of tax fine, The punishments of violating tax-related objections are tax-related penal punishment and tax-related punishment. The tax-related punishment for infringement of the privilege is slight than the tax-related penal punishment. When taxpayer refuse the admisistrative disciplinary action of national tax administration about luxury tax, they can take the taxation lawsuit procedure to protect themselves.The taxing authority do the legal and appropriate admisistrative disciplinary action, in addition to evaluate taxpayer’s offenders at the objective, prove taxpayer’s purposely or errors condition at the subjective. This paper analyze the constituent elements for tax-related punishment and the burden of proof that how to allot of the ruling of an administrative court.