Taxation litigation case study - Examples of gift taxes
碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 105 === Tax is the use of public power in the country to exercise, forcibly impose the people's property. Both sides in the collection have doubts about the levy. It’s common to utilize the administrative relief procedures to protect the interests of taxpayer...
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| Format: | Others |
| Language: | zh-TW |
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2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/gt253w |
| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 105 === Tax is the use of public power in the country to exercise, forcibly impose the people's property. Both sides in the collection have doubts about the levy. It’s common to utilize the administrative relief procedures to protect the interests of taxpayers and tax disputes. The purpose of this study is to review the case of the Supreme Administrative Court in respect of the estate and donation tax cases in 2013-2015 for a comprehensive data analysis to understand the overall picture of the efficiency of litigation. Through the analysis of the results of the analysis and to understand how the Department of Administrative Law Article 241-1 "compulsory litigation agent" system play a role in the impact, and collect relevant cases from the practice, we use the content analysis method for substantive taxation and other case studies, and then the law level analysis to examine if tax laws and related laws and regulations are misused and whether there is no bad collection method from the collection of technical advice in order to provide practical and litigation agents’ reference to reduce the litigation and the cost of litigation between the two sides.
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