A Study on Constructing the Taxpayer Ombudsman in Taiwan
Date Issued
2014
Date
2014
Author(s)
Hsu, Hung-Yu
Abstract
Many countries have established “Taxpayer Ombudsman”, also called Tax Ombudsman or Taxpayer Advocate, to handle tax complaints since 1970s. This institution has had positive impact on tax administration reform and the protection of taxpayers’ rights. Tax scholars and activists in Taiwan constantly promote the legal construction of Taxpayer Ombudsman. This study focuses on two aspects: “Reinventing Government” and the protection of taxpayers’ rights. The first aspect indicates that Taxpayer Ombudsmen in the United States, U.K. and Korea have successfully improved timely, effective response to taxpayer’s complaint through ADR and alleviated relationship between taxpayers and governments. The second one illustrates Taxpayer Ombudsman can efficiently protect the taxpayers’ rights because of its speciality and agility. This study argues that it is necessary to found Taxpayer Ombudsman in Taiwan and it also recommends the core functions and organizational principles.
Subjects
納稅者保護官
納稅人權利保護官
政府再造
賦稅人權
兩公約
訴訟外紛爭解決
稅務調解
Type
thesis
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