| Summary: | 碩士 === 東吳大學 === 會計學系 === 105 === Nowadays, restricting taxpayers, including the responsible persons of profit-seeking enterprises trying to exit the Republic of China is one of the most commonly used measures used by the tax collection authorities of the government to secure collectable taxes. This measure is relatively aggressive but constitutional according to the interpretation of the Justice of Constitutional Court of Article 345.
Even though it ensures tax collection as well as contributing to the public profit, it remains controversial and much disputed. This issue is brought up again and again. Civic groups, experts, and scholars constantly question its legality. At the same time, they strongly believe that it violates the principle of ICCPR and ICESCR (the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social, and Cultural Rights). In short, it is against not only the right to freedom of movement and residence but also the principle of proportionality, the protection under the law. Practically, it indeed leads to many lawsuits between the taxpayers and the tax collection authorities. Its abolition is often recommended. As a result, a new regulation, which can ensure the public interest of collecting collectable taxes has been established and implemented. The regulation restricts taxpayers from exiting ROC with the assistance of the National Immigration Agency of the Ministry. It may enforce more rigorously the right to freedom of movement and residence as well. In the long run, our national image about defending human rights can be promoted by the implementation of this new regulation. It also helps us integrate into the global community with respect to the protection of international human rights.
The regulation was implemented in 2015. However, the research has focused on the relevant group from 2013 to 2016. This research compares the different outcomes before and after the regulation was implemented. In relation to Article 24 of the Tax Collection Act, the related data have been collected and analyzed. This research includes the effects of the lifted restriction on taxpayers who have paid the tax due and fine, or have furnished property equivalent to the tax payable as security. The correlation analysis is made by carefully examining each individual year's cases with regard to the incidents of the restriction and the amounts of average due taxes which caused such restriction on these taxpayers. The cases of the lifted restriction and payable taxes are closely studied. The results are presented by using the general descriptive statistics, paired sample t-test and regression analysis.
The results show that during the period of implementation of the regulation, the total number of cases dropped sharply. In addition, the average amount of due tax increased in every studied case; however, the cases of lifted restrictions on the taxpayers trying to exit the country did not diminished after tax due and fine was paid , or property equivalent to the tax payable as security was furnished. The empirical research indicates that the desired results match the expectations after the implementation of the regulation made by the Ministry of Finance.
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