A Study on Taxpayer\'\'s Human Rights in Taiwan
| Autor: | Pei-Wen Lai, 賴姵彣 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 By implementing the protection of the taxpayer’s human rights, people can live and work in peace and contentment, and the country will attain prosperity strength and well being. From 1997 to 2017, taxation cases have been the largest source of cases in Taiwan''s high administrative courts. This shows that there are many disputes between the people and the tax authority for the determination of taxation. The government should actively seek improvement ways to solve the problem. By the document analysis and the case study, this study discusses the connotation of the taxpayer’s human rights’ meaning with the right of existence, the right of work, and the right of property. In addition, to know about the situation of implementation of taxpayer’s human rights, this study discusses principle of taxation by law and ability-to-pay principle by reviewing the judicial yuan interpretation. This study suggests that the tax authority should strengthen the education of taxpayer’s human rights to revenue officers. The tax act and administrative ordinances which are unconstitutional should be censor that if the error be correct or not by the government. With the taxpayer rights protection act come into force on December 28, 2017 in Taiwan, many policies about protecting the taxpayer’s human rights are underway. Article 4 of the taxpayer rights protection act is about the expense that taxpayers pay for maintaining their basic living shall not be taxed. That is not only the standard of taxation, but also related to human dignity. For developing healthy personality, such as education, arts, culture, and health aspects of expenditure, which could be included in the reference indicators of basic living expenses. Article 20 of the taxpayer rights protection act is appoint taxpayer rights protection ombudsmen by means of task forces. This study suggests that the number of taxpayer rights protection ombudsmen should be one at least of taxation, accounting, and legal professionals. The solution is to elect experts and scholars except revenue officers to serve as taxpayer rights protection ombudsmen. Where there is a right there is a remedy. This study discusses quantity and result of taxation cases closed of review, administrative appeals, and administrative litigation. This study suggests that tax act should be simplified and administrative ordinances should be made public. Article 18 of the taxpayer rights protection act is about establishment of taxation special tribunals. To make the taxation professional level of judge can be examined, this study suggests that hold the taxation professional exam regularly. In addition, taxation special tribunals shall be set up in district court,because all taxation cases are deal with by judges with taxation professions is the principles of fair trial. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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