The Subject Matter of the Burden of Proof and Obligation of Cooperation in the Deduction for Export Commission─Focusing on the Judgments of Administrative Court
Date Issued
2014
Date
2014
Author(s)
Lin, Po-Lin
Abstract
This paper is about the burden of proof and indirect method of proving taxable income of export commission. We discuss the issue that what is the appropriate way to allocate the burden of proof and the problems in the court. Then whether the obligation of cooperation in export commission is rational or not? What is the legal effect that the taxpayer violate his obligation of cooperation? If there any inconformity compared to the academia that the elements of export commission is proper or not? We collect the associated judgment and analysis the above issue. Hoping that we can get more respond about the result and stimulate the court to take this opinion seriously. Finally, wish we can deepen the protection of the taxpayers'' interest.
Subjects
外銷佣金
主觀舉證責任
客觀舉證責任
舉證責任分配
職權調查主義
稅務訴訟
協力義務
推計課稅
查核準則第92條
Type
thesis
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