O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional. / The presente study aims to examine the normative content of deductions in the context of income tax in brazilian law. Its purpose is to analyze the relevance of deductions as an instrument of protection of fundamental rights and achieving equality through tax simplification. Based on this premise, it seeks, first, overcome the understanding that deductibility rules and limits are the result of legislative discretion and, second, provide control parameters that allow its jurisdictional control.

O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional. / The presente study aims to examine the normative content of deductions in the context of income tax in brazilian law. Its purpose is to analyze the relevance of deductions as an instrument of protection of fundamental rights and achieving equality through tax simplification. Based on this premise, it seeks, first, overcome the understanding that deductibility rules and limits are the result of legislative discretion and, second, provide control parameters that allow its jurisdictional control.

O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional. / The presente study aims to examine the normative content of deductions in the context of income tax in brazilian law. Its purpose is to analyze the relevance of deductions as an instrument of protection of fundamental rights and achieving equality through tax simplification. Based on this premise, it seeks, first, overcome the understanding that deductibility rules and limits are the result of legislative discretion and, second, provide control parameters that allow its jurisdictional control.

台灣司法院大法官早在1948年就開始進行違憲審查，迄今已釋憲超過65餘載，共作成730餘則大法官解釋，違憲宣告的比例大約30%至40%之間，其中與社會權相關的案件約20餘件，面對社會權應如何司法性的提問，我國學者多認為大法官對於社會權案件之釋憲立場過於難以捉摸，時而寬鬆時而嚴謹，大法官於社會權案件之審查上，並未創造出一套如同自由權般穩定且具有預測可能性的審查標準。 對於我國大法官於社會權案件中的釋憲難題，若僅著墨於方法論上的研究，忽略國家整體社會發展的歷史脈絡，將有見樹不見林之遺憾，而此種將社會發展歷史脈絡融入大法官釋憲過程中，最受國際推崇者莫過於南非憲法法院。南非在歷經長達數百年的種族隔離後，終於揮別威權擁抱民主，並擁有一部為世人所稱羨的新憲法，然而新民主南非所面臨來自於經濟、社會、政治與轉型正義等各方面之挑戰，並未因新憲法的制定而全盤迎刃而解。相反的，民主化後的新政府因財政短缺，導致無法實踐南非憲法中所保障之社會權，求助無門的民眾最終只能向憲法法院訴請權利保障。南非憲法法院面對困擾全球各地憲法法院之亙古難題「社會權如何司法性」時，並不懼怕挑戰，展現出以人為本之人權保障與弱勢保障之高度，做出許多為世人所稱羨之社會權憲法判決。 反思我國之社會權釋憲案件，多數均非由經濟弱勢者所提出，甚或有些與弱勢生存保障密切相關之釋憲案，最終這些弱勢群體之弱勢成因、社會處境現狀並未在釋憲場域中被凸顯、被衡量，導致憲法權利保障所連結之個人或群體從事現場域中消失了。對此，人民權利保障與權力分立原則同為憲法之兩大基石，二者間並無孰輕孰重之差別，故在社會權案件中，雖需考量資源有限性等權力分立之問題，然而過度尊重立法者之形成自由忽略人民權利保障之作法，仍有進一步改善之空間。

政府採購向來金額龐大，以民國 103 年為例，該年度機關辦理逾 10 萬元之採購決標總金額為 1 兆 1367 億餘元，同年度中央政府總預算歲出合計為 1 兆 9162 億餘元，政府採購金額約為總預算歲出的 60%，故就政府採購所制定之法規範具有實務上之重要性。復因政府之採購金額龐大，政府之採購偏好足以影響經濟運作與競爭秩序，因此各國政府經常藉以達成特定政策目標。 　　我國政府採購法第 96 條訂有採購環境保護產品之特別規定，環境保護在國家政策中、甚至國際社會中向來為重要議題，民國 90 年起，行政院核定實施之「機關綠色採購推動方案」、國家永續發展委員會提出之「台灣二十一世紀議程國家永續發展願景與策略綱領」和「永續發展政策綱領」等政策方案，都希望藉由政府採購達成環境保護的目標，我國簽屬之「政府採購協定」（Agreement on Government Procurement）亦於 2012 年修訂環境保護相關條款，然而我國政府採購「環保」之成效卻十分有限，同樣以民國 103 年為例，該年政府採購納入環境考量之比例，約僅為政府採購總金額的 0.5%、總預算歲出的 0.3%。因此，本論文嘗試探討我國政府採購納入環境考量之現行法規，是否符合憲法誡命、或是否存有更佳的立法方式，以回應國內政策的需求、並善盡國際義務。 　　本論文以憲法就環境保護和經濟秩序之規定探討為始，界定立法者具體化相關法令規定之立法形成界限，復以此為前理解，檢視現行規範是否妥適，初步認為政府採購法第 96 條之相關子法，有不當限縮環境保護範圍之嫌，因而手段不足以落實國家對環境的保護義務，可能係實務上納入環境考量比例不足的原因之一；因此以綠色政府採購（Green Public Procurement）成效顯著、且為「政府採購協定」修訂環境保護相關條款之原始提案國──即歐洲聯盟為研究對象，探討其政府採購法制設計，作為我國法制修正之參考。 　　本論文參酌歐洲聯盟採購法制，認為我國應放寬政府採購納入環境考量的範圍、增加可資運用之手段、於採購時計算產品生命週期費用並妥適運用環境標誌與宣告，進而提出初步修法解決之框架建議，以期環境保護能夠確切、妥適地於政府採購中落實。 / Government procurement has been constantly adopted as a policy tool in many countries for its profound effect on a nation’s economic performance and market competition. Legislation concerning government procurement becomes therefore important. According to Article 96 of Taiwan’s Government Procurement Act and other related regulations, procuring entities subjected to those provisions may provide preference to environmentally friendly products. Furthermore, as the Agreement on Government Procurement (GPA) was revised and come into force in 2014, it suggested that environment protection can be promoted via government procurement. As a consequence, the Executive Yuan formulated several policies to enhance environmentally friendly procurement. Nevertheless, such policies were not as effective as expected. Official statistics show that as government procurement value accounted for 60% of annual expenditures in 2014, the adoption and promotion of environment protection in that value merely accounted for 0.5%. Recognizing the problem, the thesis raises two questions: Is current legislation concerning environment protection in government procurement in accordance with the Constitution? Is there any better way to legislate? To begin with, the thesis first discusses the Constitution’s stipulation of environment protection and economic system to figure out the limit of legislative discretion. Secondly, by reviewing current legislation based on such limit, the thesis finds that neither the definition of “environment protection” nor the methods of priority procurement are appropriate. The thesis hence concludes that such inappropriateness of current legislation may be one of the reasons why those policies did not work out. Last but not least, the thesis has done a comparative study on government procurement legislation of the European Union (EU) to see how legislation in Taiwan may improve. While it is the first party to propose to amend the GPA by adding environment protection into the provisions, EU has also achieved remarkably in “Green Public Procurement” (GPP). In conclusion, the thesis has the following legislative suggestions: First, redefine “environment protection” in the Government Procurement Act and other related regulations. Second, add additional ways in current legislation for procuring entities to better adopt and promote of environment protection in government procurement, including using life-cycle costing and eco-labels.