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標題: | 婚姻與家庭制度在稅捐法之待遇 The Treatment of Marriage and Family System in Tax Law |
作者: | 許祐瑋 Yu-Wei Hsu |
指導教授: | 柯格鐘 Ke-Chung Ko |
關鍵字: | 量能課稅原則,婚姻家庭保障,夫妻財產制,課稅單位,扶養親屬免稅額, Ability-to-Pay Principle,The preservation of the systems of marriage and family,Matrimonial Property Regimes,Tax unit,Exemptions for Dependents, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 民法親屬編所界定的婚姻、父母子女關係創造了種種權利義務關係,在稅捐法領域中,配偶、親屬身分更提供其他各式各樣法律上特殊的權利、利益與地位,然而近幾年的釋憲實務,從2017年司法院釋字第748號解釋的同性婚姻,到2020年司法院釋字第791號解釋的通姦除罪化,在在彰顯婚姻、家庭之內涵正隨著社會變遷不停更迭,因此,稅制中基於婚姻、家庭而設計的相關規範,有重新審視之必要。
本文從婚姻及家庭制度談起,首先釐清究竟何人能適用稅制中關於婚姻家庭的相關規範,再以婚姻家庭制度性保障之框架,以散落在綜合所得稅、遺產及贈與稅法及土地稅法等各稅捐法領域中有關婚家體制之規範為討論標的,審視稅制中對於婚姻家庭保障之建構,是否既符合憲法保障、促進婚姻之誡命,又不損害課稅公平。 The marriage and parent-child relationships defined in the Civil Code's Family Law create various rights and obligations. In the field of taxation, marital and familial statuses provide additional legal rights, benefits, and statuses. However, recent constitutional interpretations, from the Constitutional Court Interpretation No. 748 in 2017 regarding same-sex marriage to Constitutional Court Interpretation No. 791 in 2020 regarding the decriminalization of adultery, have highlighted that the essence of marriage and family is continuously evolving with societal changes. Therefore, there is a necessity to reexamine the relevant regulations in the tax system based on marriage and family. This article begins with a discussion of the marriage and family system, first clarifying who can be subject to the tax regulations concerning marriage and family. Then, focusing on the framework of the marriage and family system's protection, the discussion centers around the regulations related to the marriage and family structure dispersed across various areas of taxation, such as Individual Income Tax, Estate and Gift Tax Act, and Land Tax Act. The aim is to examine whether the construction of marital and familial protection in the tax system not only aligns with constitutional safeguards and the promotion of the institution of marriage but also ensures taxation fairness. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/90086 |
DOI: | 10.6342/NTU202303320 |
全文授權: | 未授權 |
顯示於系所單位: | 法律學系 |
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