A Study on the Pattern and Cause of Local Tax Fines in Taichung City

• Main Authors: Chiao- Yu Jhang, 張巧愉
• Other Authors: I-Chuang Wang
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/94967537694059205731

碩士 === 僑光科技大學 === 企業管理研究所 === 103 === Abstract This study analyzed the pattern and cause of local tax fines in Taichung City. According to the Act Governing the Allocation of Government Revenues and Expenditures, local taxes including Land tax, Building tax, Vehicle license tax, Deed tax, Stamp tax, Amusement tax, Special tax levies, and Provisional tax levies are collected directly by Special municipality. Tax bureaus of local government are authorized to implement tax collection and must help taxpayers to do one&;#39;s duty of paying tax with Tax Collection Act. When taxpayers are in violation or omission of duty and taxing authorities, The goverment shall penalize the violators or delayers with fine or forfeit to enforce tax law. In this study, tax arrears occurred in 2013 in Taichung City Local Tax Bureau are illustrated and reviewed by using principles of proportionality, ability to pay, and taxing economic. Conclusions and suggestions obtained from these cases can provide taxpayers and tax offices to improve the efficiency of handling the tax fines cases.