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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

論納稅人基本權-以稅捐處分、稅捐處罰與稅捐救濟為中心 / The fundamental rights of taxpayers-focus on tax assessment, tax penalty and tax relief

余景仁 Unknown Date (has links)
憲法第19條「人民有依法律納稅之義務」通常僅認為屬人民之義務並無相對應之權利。然從憲法規定人民具有平等負擔稅捐與憲法第15條「人民之生存權、工作權及財產權,應予保障。」之憲法基本權原則,應可推論出國家對於租稅之課徵,應尊重納稅人之權利保護。納稅人對於國家稅捐之課徵侵害其憲法所賦與之基本權,應當可從憲法對於個人基本權之保護去主張其權利與排除侵犯。本文從納稅人權利保護之觀念出發,從稅捐處分、稅捐處罰與稅捐救濟上之三個面向上應有之納稅人基本權,分別論述納稅人權利保護在稅捐處分與稅捐處罰上稅捐機關之行政作為與稅捐行政救濟之司法保障機制,並以其他國家如美國、國際組織與大陸地區對納稅人權利保護之規範予以比較討論,作為我國落實未來就納稅人權利之保護具備完善合宜之稅捐法令、行政制度之建立,以期納稅人之租稅權利可以真正獲得保障,提高各界對納稅人權利之重視並試圖作為未來相關法律制定或修正之參考。
2

納稅成本之研究-我國綜合所得稅之實證研究

蘇郁卿, SU, YU-GING Unknown Date (has links)
因租稅的課徵而產生的無謂損失,一般都只注意到對生產及消費的扭曲作用,而忽略 了租稅稽徵時所發生的稽徵成本與納稅成本(Administrative Costs and Complian- ce Costs)事實上,租稅的徵納成本也構成了社會的無謂損失。因此,一個理想的租 稅制度,在其他條件不變下,應該使其徵、納成本最小。因徵納成本二者或具有互相 替代關係,或具相互消長關係,故理論上二者同時考慮較具意義。惟因稽徵成本能由 全部納稅人負擔,通常與政府歸宿政策相吻合,同時目前統計機關對各稅徵課費用早 已有統計資料,而納稅成本在各納稅人間可能存有極大差異,差異程度與分配情形則 須實證研究才能得知,而我國至目前為止對於各稅納稅成本的數額及其在納稅人問分 配情形尚未有人加以實證或估計,因此乃激發研究納稅成本之動機;同時限於時間無 法對各稅一一加以估計,而綜合所得稅不但影響層面廣且目前各國稅制改革或稅務行 政簡化亦多以綜合所得稅為重心,故本研究擬以綜合所得稅為例,以問卷調查方法, 實證研究納稅成的數額及其分配情形,並擬利用樣本統計方法分析納稅成本的各項特 徵。 本研究主要內容除第一章緒論,說明研究動機及範圍外,於第二章則介紹租稅徵納成 本的基本概念,第三章為文獻回顧,在第四章除了說明研究流程及方法外,並擬說明 及分析實證結果,第五章為結論及未來研究方向。
3

租稅征收落後問題之研究

吳家恩, Wu, Jia-En Unknown Date (has links)
文中試圖定義廣泛的征收落後,包括免稅、租稅遞延、財產評價落後、法定申報或繳 納期限之落後以及欠、漏稅等,以有別於狹義的法定落後。征收收落後直接導致稅收 減少,尤其在通貨膨脹期間,尚包括利息損失、稅款的貶值損失以及國庫調度困難的 機會成本。而納稅人稅負亦因而減輕,因此產生資源配置的效率問題。由納稅人或應 稅項目延納稅款的時間長短不一,相對稅負的變動,將引起資源的扭曲與福利成本的 損失,而且也將使社會財富發生重分配之現象。一般而言,薪資所得因扣繳的關係, 相對於非薪資所得者,其征收落後較短,因而不利於所得分配的改善。此外征收落後 亦將使稅收伸縮性的經濟穩定功能喪失。基於以上之分析,征收落後對經濟社會的影 響是弊多於利,爰特提出改善之道,以期增進社會福利。文中並就台灣資料以三種不 同方法估測征收落後時間的長短,以利學術之研究。
4

中國增值稅改革之研究 / A Study of the Value Added Tax Reform in China

傅迺婷, Fu, Nai Ting Unknown Date (has links)
The aim of this paper is to illustrate the recent situation of the VAT system in China, including its problems as well as reforming trends within it, in order to provide promising further research paradigms. The research methods adopted exploratory studies to find out the major problems of the VAT system. To clearly describe the problems, statistical analyses are performed and quantitative data is used to supplement the qualitative analysis. Moreover, to discuss the problems of the Chinese VAT system, this paper compares the Chinese VAT system with other countries, especially Taiwan, in order to give a detailed description of its problems. The results of this study show that the Chinese government only concentrates on how much revenue it can collect but ignores tax equity and tax neutrality as well as low income groups. The conclusions of this study show that the problems of the imperfect VAT system and the changing economic conditions of China have resulted in double taxation, an unfair tax burden, an unreasonable threshold, complex VAT rates, and a gradual worsening of local fiscal conditions. In comparisons between GDP growth and VAT revenue growth, VAT revenue growth exceeded the GDP growth. One of the major reasons is rapid economic growth. Other reasons are that price indices increase every year and, also, China adopts gross income-type VAT which results in double tax on capital investment. Another probable reason is an increased effectivity and efficiency of China’s tax administration. Analysis of these problems shows that the Chinese government needs to improve not only its VAT system but also the taxation system and its fiscal system.
5

澳門稅務法律制度對納稅人之行政保障 / Garantias aos contribuintes consagradas no Direito Fiscal da RAEM

蕭書香 January 2005 (has links)
University of Macau / Faculty of Law

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