A Study of Legal-Reserved Affairs in Tax Law and The Proper Sources of Tax Law
| Autor: | Meng-Chan Chen, 陳孟嬋 |
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| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 The principle of taxation by law is the manifestation of the formal rule of law principle in the field of taxation. In other words, taxation shall be subjected to the law. However, there are still several significant problems that need to be discussed, which are “what kind of affair shall be stipulated by law?”, and “what is proper source of law in taxation?”. The questions above would be discussed and clarified in this thesis. According to current Judicial Yuan constitutional interpretations, under the principle of taxation by law, the constituent conditions of the tax such as the tax paying subject, subject matter, the connection between the subject and the subject matter, tax base, tax rates, the methods of payment and the period of payment shall be prescribed by law or regulations clearly authorized by law while the State imposes tax or provides preferential tax deductions for its people. The Judicial Yuan’s interpretations also clearly explained that the so-called law include both laws drawn up by legislative body and regulations stipulated by the taxation authorities that are clearly and specifically authorized by a given law. Unfortunately, though Judicial Yuan interpretations had described the scope of legal-reserved affairs, it remains obscure in the practice of taxation. That will be shown in four directions in my thesis. Base on the observations above, this thesis will survey current judicial verdicts, regulations authorized by law, and the administrative rules,with the intention to indicate the inappropriate conditions which obviously does not comply with the principle of taxation by law. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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