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College of Law / 法律學院
Law / 法律學系
A Study on The Exemptions for Dependents
Details
A Study on The Exemptions for Dependents
Date Issued
2009
Date
2009
Author(s)
Lee, Fang-Yi
URI
http://ntur.lib.ntu.edu.tw//handle/246246/179600
Abstract
所得稅法上減除免稅額之規定實係植基於憲法保障人民生存權及婚姻家庭制度之意旨，而為量能原則之體現。惟我國現行所得稅法上關於扶養親屬免稅額之規定與民法上扶養制度有所歧異，導致人民雖於民法上負擔法定扶養義務，卻不得於所得稅申報時，就渠等因負擔法定扶養義務而不得自由支配之所得予以減除。本文擬從稅法與民事法之依存關係出發，探討稅法與民事法應如何整合於憲法秩序之下，並以此檢視所得稅法如何承接或調整民法上扶養制度之概念，最後整理我國有關扶養親屬免稅額之判決，論述相關問題，並對量能原則、生存權之保障、婚姻與家庭制度之保障等稅法上之重要原則加以闡釋。
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Subjects
exemptions for dependents
maintenance obiligation
taxation according to ability to pay
right to life
the preservation of the systems of marriage and family
Type
thesis
File(s)
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Name
ntu-98-R94a21068-1.pdf
Size
23.32 KB
Format
Adobe PDF
Checksum
(MD5):d53487f69d65e608ffd81c3f495374bc
