• 欠税 - 引用次数：1

  This state introduces the creative concept of "right to life in taxation," recommending: (1) That the Supreme Court justice declare the "right to life in taxation" to be where the "equality and justice" of the taxation law lies, that taxation should be subjected to it, that under the protection of the right to life in taxation the people to certain extent should not bear the burden of proof; (2) That the Supreme Court justice exercise the "quasi-legislative power," declare some of the taxation regulations to have intruded the right to life in taxation, and create new guideline to protect the people’s right to life. Since the congress in Taiwan is known for ineffective exercise of its legislative power to the extent of "legislative indolence," it is necessary to terminate compulsory enforcement of payment for tax arrears, which infringes on the right to life in taxation, lift the travel injunction imposed on those in tax arrear (preventing them from traveling abroad) and ensure that the right of everyone in society to life in taxation is well protected.

  基于人民先于国家而存在,生存权是和谐社会的基础所在,本研究提出创新见解「租税生存权」,建议:(1)大法官宣告「租税生存权」是税法的「公与义」所在,课税应受它的制约,租税生存权保障领域,在一定程度内,原则上,人民不负举证责任;(2)由大法官行使积极「准立法权」宣告若干税法条文为侵害租税生存权,应不再适用,并自行创设新规范,以保障人民生存权,因台湾立法部门长期议事效力不彰,有「立法怠隋」情形,把现行欠税侵犯租税生存权的案件终止强制执行,并解除其旅行权限制(即解除限制出境),把租税生存权落到社会底层的实处,实有其必要,其中以所得税最为相关。

  参考来源 - 台湾租税法律主义的实践研究

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