A Study on the Application of the Principles of Administrative Law in Tax Penalty Procedures

• Main Authors: Tai, Tzu-Po, 戴子博
• Other Authors: Hsu, Chun-Chen
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/9a5s42

碩士 === 國立臺灣海洋大學 === 海洋法律研究所 === 107 === Paying taxes is an obligation established by the Constitutional Law. A taxpayer who violates their duties of tax payment may become the subject to administrative penalty; moreover, administrative penalty can be categorized as a generalized administrative punishment, administrative enforcement penalty , disciplinary sanction, or strict administrative order penalty. In our administrative penalty law, administrative penalty shall be strict administrative order penalty . Therefore, the tax penalty can also be called a tax order penalty. Punishment involves interference with the fundamental rights of people. To prevent the tax authorities from arbitrarily assigning administrative penalties, many principles of administrative laws must be complied with, such as the Principle of Legality, Culpability Principle , and Double Jeopardy . The purpose of these principles is mainly to protect people’s fundamental rights without excessive infringement. The tax penalty shall be questioned for its reasonableness, if the penalty violates such principles under administrative law. Therefore, this thesis discusses the content of the tax penalty regarding to these administrative law principles. Furthermore, the study addresses the issues of applying the principles of administrative laws to tax penalty along with mutual effect among the principles of administrative laws. Even though the issues were explained from the legal aspects or with practical opinions, reexamining its appropriateness is necessary.