論稅務治理脈絡下之公開稅務揭露法制──從預設資訊使用者角度出發

Abstract

隨著ESG議題持續發燒、各國政府加大企業稅務監管力道，稅務治理概念的出現，昭示著公司在營運時應納入各界對其稅務實務的觀點，而公開稅務揭露具有使外界知悉公司稅務狀況以利決策的功能，自然地成為促進稅務治理的主軸。公開稅務揭露法制之目的在於使預設資訊使用者得以有效利用公司稅務資訊，然而當法制下存在預設資訊使用者各異且彼此之間具有利益衝突的多重規範時，如何以法制引導公司妥適回應不同預設資訊使用者的需求，即為本文主要研究問題。 透過對公司稅務揭露各方利害關係人的觀察，並從我國各項公開稅務揭露立法的預設資訊使用者角度出發，本文主張我國現行法制因欠缺合乎邏輯之資訊配置方式，恐難以滿足預設資訊使用者的稅務資訊需求，進而無從達成公開稅務揭露之本旨。經由對美國、歐盟與英國公開稅務揭露法制的探討，著重於其等在立法精神與揭露要求之間的對應關係，以及決定預設資訊使用者的可能因素上，同時彙整相關學說理論與實務作法，本文認為應以合乎預設資訊使用者需求之方式，重新界定我國法制下不同公開稅務揭露來源之間的關係，重視投資人與其他利害關係人在需求與保護方向上的差異，並提出符合我國永續揭露法制發展趨勢的一定界線劃定標準作為法制改進方向。

As ESG issues continue to garner attention and governments worldwide strengthen oversight on corporate taxes, the rise of tax governance highlights the need for corporations to integrate diverse perspectives regarding tax practices from various stakeholders into their daily operations. Public tax disclosure, serving as a tool to inform external parties about a company's tax situation, plays a crucial role in promoting tax governance. The legal framework for public tax disclosure aims to enable intended users to effectively access company tax information. However, challenges arise when multiple regulations target users with divergent interests, resulting in difficulties for companies to satisfy varied information needs through public tax disclosure. By examining the interests of stakeholders in corporate tax disclosure and focusing on intended users under Taiwan's public tax disclosure regime, this thesis argues that the current legal framework falls short of meeting the needs of intended users due to illogical allocation of tax information among various disclosure channels. Consequently, the regime fails to achieve the fundamental goal of public tax disclosure, which is to provide useful information for multiple decision-makers. Through exploring public tax disclosure regulations in the United States, the European Union, and the United Kingdom—with a focus on the correspondence between ratio legis and disclosure requirements, as well as factors influencing the determination of intended users—this thesis suggests that regulators should redefine the relationship between several public tax disclosure channels under the current framework. This thesis contends that addressing the disparate needs of investors and other stakeholders requires implementing distinct means of protection. Therefore, this thesis proposes a standard for reallocating tax information in the current regime, which is also aligned with the movement of sustainability disclosure legislation in Taiwan.