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論租稅規避之法律效果 = The Legal Effect of the...

國立高雄大學法律學系碩士班

論租稅規避之法律效果 = The Legal Effect of the Tax Avoidance

Record Type:	Language materials, printed : monographic
Paralel Title:	The Legal Effect of the Tax Avoidance
Author:	曾本懿,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2012[民101]
Description:	186面圖，表格 : 30公分;
Subject:	租稅規避
Subject:	Tax avoidance
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/67302689996265891698
Notes:	參考書目：面168-177
Summary:	租稅規避，係指納稅義務人基於規避稅捐之意圖，濫用法律形成之手段，亦即透過複雜而多重迂迴之法律形式的安排，迴避稅捐負擔構成要件之規定或滿足減輕稅捐負擔構成要件之規定，藉以使其本人或第三人獲得稅捐上之利益，包括少繳、緩繳、免納稅捐或符合稅捐優惠之條件。相較於違法的逃漏稅而言，租稅規避沒有違反法律規定，並非直接該當逃漏稅的構成要件，似乎不應與逃漏稅一般認定。但租稅規避相較於合法的節稅而言，又非依據稅捐法規所預定之方式意圖減少稅捐負擔之行為，而事實上的確會造成租稅公平的質疑及國家稅收的減損，似乎又不可認定為合法的節稅行為。租稅規避是介於合法節稅與違法逃稅間的灰色地帶，遊走在節稅與逃漏稅之間，而且其手法日新月異，時常難以發現且難以認定，造成稽徵實務上極大的困擾。租稅法最重要之基本原則為租稅法律主義與租稅公平，前者為關於課稅權行使的方法，後者為租稅負擔分配之原則，就租稅法定主義而言，租稅法定是民主國家、法治國家的基本原則，也是租稅制度概念組成的重要基石，租稅規避行為，同樣應受租稅法律主義主義及租稅公平主義的限制及保障。租稅規避的法律效果，可能包含租稅調整（即俗稱的補稅）及租稅處罰（通常係指罰鍰），在租稅調整的部分，本文主要探討租稅法律主義與實質課稅原則應如何調和，以及如何保持租稅公平，同時維護納稅義務人對於法的信賴，並且保障人民租稅規劃的權利。至於租稅處罰的部分，本文則著重則應探討處罰租稅規避行為是否符合租稅處罰的要件，最主要的爭點在於是否符合處罰法定主義的要求及具備處罰的主觀構成要件。 Tax avoidance is a Long-term distress to the doctrine and practices. It is the legal utilization of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. The United States Supreme Court has stated that "The legal right of an individual to decrease the amount of what would otherwise be his taxes or altogether avoid them, by means which the law permits, cannot be doubted." Tax avoidance is a conception between legitimate tax savings and illegal tax evasion.It is often very hard to distinguish them.The most important principle in tax law is” Tax equity” and “Tax legalism “. Tax equity is synonymous with justice of taxation, and the ability-to-pay principle is exactly the core principle of taxation.But still can’t ignore the trust of the tax legal. When a legal act has been identified as tax avoidance, Will face the legal effect of the overdue tax or penalty. Is it reasonable is the purpose of this study.

論租稅規避之法律效果 = The Legal Effect of the Tax Avoidance
曾, 本懿

論租稅規避之法律效果 = The Legal Effect of the Tax Avoidance / 曾本懿撰 - [高雄市] : 撰者, 2012[民101]. - 186面 ; 圖，表格 ; 30公分.
參考書目：面168-177.
租稅規避Tax avoidance

論租稅規避之法律效果 = The Legal Effect of the Tax Avoidance
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