| Summary: | 碩士 === 國立成功大學 === 企業管理學系 === 103 === On the 20th of January, 2012, the Judicial Yuan Interpretation No.696 has declared that the act to compute tax on the non-salary income of spouses is unconstitutional. It violated the constitutional protection of people’s right. On 6th of January, 2015, the article 15 of the income tax law has been amended in the Legislative Yuan. This new article creates the third method about the application the tax affairs.
The new article 15 of the income tax law is applicable in May, 2015. The Legislative Yuan hopes that the new article marriage penalty issues will improve. Although it didn’t modify the joint return at the same time, will it still infract the right of married couples. This thesis will analyze the reasons of marriage penalties and discuss whether if tax burden will increase under the new rule. Finally, suggestions are provided in hope that the tax system reform can be taken as a reference.
Keywords: marriage penalty, filing jointly, tax system, married couples
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