| Summary: | 碩士 === 國立高雄大學 === 法律學系碩士班 === 106 === For a long time, in order to promote economic growth, land is often regarded as an economic production factor, and land is continuously developed into an industrial zone or a science park. In the past two or three decades, real estate prices have skyrocketed, and many people have speculated and the land has been identified as the most profitable commodity. In addition to property rights, land and housing are closely linked to the right to life and personality, and cannot be separated. That is to say, the individual's survival and personality are absolutely related to the possession and freedom of use of his property. Taxation is a kind of infringement of property rights, which also involves the deprivation of the right to life and personality. Taxation legislation should be based on its appropriate purpose, generally required for public expenditure, and should be based on financial needs, the availability of alternative sources and the fairness of taxation. If the purpose of taxation is to prohibit certain transactions, it should be guided by the economic principles of market distribution efficiency and legal economic analysis to avoid disrupting the operation of the market and considering the principle of social justice to analyze whether it should be taxed.
In many countries' constitutions, citizens' property rights are protected and cannot be denied without compensation. Tax itself is a form of deprivation of property without compensation, and unless the Constitution itself authorizes taxation, it violates the constitutional protection of property rights. Although taxation is authorized by the Constitution, because taxation is a kind of deprivation without compensation, the promulgation of tax law should conform to the correct legislative policies and principles. What is the policy of legislation, that is, what kind of tax, class, and class to whom it is a policy issue, the answer often includes economic, political, social, and legal (including tax law principles). On the other hand, the tax law policy should be designed to achieve the legitimate purpose of taxation. Its main purpose is twofold: First. Provide a source of funding for public expenditure. Second, the redistribution of wealth. In addition, the government often uses taxation to achieve another purpose, which is to prohibit certain acts or transactions. However, such taxes add additional costs to the transaction and have a negative impact on the operation and distribution efficiency of the free market. Unless there is no alternative, taxation should be avoided to prohibit certain transactions.
Since the impact of the subprime mortgage storm in the United States affects the stability of the global economy and financial markets in 2008, countries are competing to introduce loose monetary policies to stimulate economic growth, but so far the economic growth rate has been slow, accompanied by the expansion of asset prices, especially It is the formation of the real estate price bubble that makes the city's small people look down on the house. This phenomenon, in addition to continuing to support the bubble with low interest rates, the Chinese government has no countermeasures.
Since the 2008 subprime mortgage storm, most institutions, scholars, or famous mouths have seen housing prices in high housing prices. They believe that housing prices will be reversed due to insufficient affordability.According to the fourth quarter "Statistics of Housing Price Capability Indicators" released by the Ministry of the Interior in 2016, the ratio of housing prices in Taipei City has reached 15.12 times, and the loan burden rate is 63%, ranking among the top cities in the world.Up to 45% of respondents believe that housing prices are “unreasonable”, reflecting the heavy burden of home purchases. Although the central bank continues to reduce the number of loans for the purchase of real estate (especially luxury homes), In the third quarter of 2018, the Xinyi House Price Index in Taipei City still rose 0.76% from 271.57 in the third quarter of 2017 to 275.04. Does the Government try its best to achieve the purpose of "tax-free justice"?
|
|---|
