Ability to Pay Principle and the Procedural Protection of Taxpayer－A Case Study and Comparative Legal Study of Tax Declaration
Date Issued
2010
Date
2010
Author(s)
Huang, I-Chao
Abstract
Ability to pay principle is based on equality principle and protection of freedom under the Constitution. It is the fundamental principle of substantive tax law and is used in judicial review in Taiwan. In general the ability to pay is understood as substantive and economic. However, while people perform their procedural tax duties, it also takes them much energy, time, and fee cost. Furthermore, in order to investigate tax base, there are many procedural duties, which exist in tax laws as well as concerned regulations and are guarantied by many forcing instruments or administrative penalties. This part is seldom systematically discussed in the research of tax or administrative law. This thesis is based on procedural protection of the taxpayer and in view of characters of tax law, which are the large scale administration of similar fact patterns (Massenverwaltung), emphasis on ability to pay, and the passive status of taxpayer during the process. Through analyzing practice and theory this thesis attempts to develop ability to pay principle in the procedural aspect and apply this principle in the tax declaration process.
Subjects
Ability to Pay Principle
Equality Principle
Proportionality Principle
Due Process of Law
Procedural Protection
Duty to Cooperate
Tax Declaration
SDGs
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