碩士 / 東吳大學 / 法律學系 / 95 / Abstract
In the process of Customs administrative investigation prescribed in the Anti-Smuggling Act, Customs authorities are usually questioned by parties concerned, especially in the situation of adjudication of origin, about lack of affirmative evidence so as to impose administrative fines directly. Under Customs’ internationalized circumstances and practical and political backgrounds of our country, it would be unfair, in all aspects, to recognize the burden of producing evidence is on the Customs bureaus at all. With the reason for realization of public welfare affairs and national policies, the burden of evidence or producing evidence ought to be shared, reasonably, to the party who actually hold the crucial and pivotal materials or information that are incapable for Customs to gather. The main purpose of this thesis is not only to reiterate and clarify the task of administrative authorities but also to ascertain the actual existence of duty to cooperate of parties concerned in our current legal system through the method of explanation. In conclusion, there is a suggestion of modification of Anti-Smuggling Act in order to define this concept more precisely.
Generally, this thesis is divided into five parts: the first chapter is “General Introduction” includes the motivation, purposes, scope, limitations and method of the research. It first introduces the concept of duty to cooperate of parties concerned and ascertains the necessity and imperativeness of affirmation of the existence of this concept and, by the way, states the difficulties in practice and the basic definition; chapter two talks about the general introduction to the process of Customs administrative investigation, its basis, features and special backgrounds. It probes into the fundamentally Constitutional and juristic principles with which every administrative authority should comply. Furthermore, under our legal circumstances, the author of this thesis tries to include eight background feature in order to strengthen the necessity of admittance of duty to cooperate of parties concerned in the process of Customs administrative investigation; the third part is a discussion of the basis of existence of duty to cooperate of parties concerned in the process of Customs administrative investigation. In addition, it comprises the list of the existing laws relating to the duty stated above and analysis of judicial judgments and Interpretations of Justices of Constitutional Court about Anti-Smuggling Act. The content of chapter four focuses on the spirit of cooperation in the Regulatory Audit System in the United States, especially in the scheme of “Informed Compliance” and “Shared Responsibility”. The last part is conclusion. Through the method of explanation, we could confirm the legitimacy and constitutionality of existing administrative operations and practices. At last, this thesis would be ended in the conclusion of maintenance of taxation and promotion of the welfare of people.
In this summer, the economy of our country gradually recovers from last few winter, there is much hope about future in everybody’s heart. The scope and degree of the policy of restriction is, actually, alleviated substantially. Under the foreseeable international environment, WTO will be the main stage of international society except the political fora. Concerning about the national status of Taiwan, compliance with the regulations of WTO becomes the most important topic in recent years. Discrimination against China in our traditional trade policy, the author was wondering, have to be changed with the rise of China.
| Identifer | oai:union.ndltd.org:TW/095SCU05194047 |
| Date | January 2007 |
| Creators | Chi-Chuang Huang, 黃紀荃 |
| Contributors | none, 蕭文生 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 108 |
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