建構我國納稅者保護官之芻議

Abstract

自1970年代以降，許多國家相繼創立納稅者保護官制度，此制度對於稅務行政革新及保障賦稅人權有相當大的成效。我國稅法學界及民間稅改團體不斷提倡立法建制納稅者保護官，但礙於主政者對此制度的部分誤解，遲未大力推行。 本研究第二章介紹外國納稅者保護官制度緣起及特徵，並舉美、英、韓、日四國立法例作為研究對象，說明此制度已成功緩和納稅人與稅務機關之緊張關係，並達到保障解決紛爭、賦稅人權及協助稅務行政革新之目的。 第三章從政府再造面向，介紹政府再造訴求，並提出我國政府再造成果偏重於組織形式，缺乏內在實質改變，據此提出我國確有必要建制納稅者保護官。 第四章從賦稅人權保障之面向，說明納稅者保護官能協助提昇賦稅人權，且有助於我國實踐兩公約之保護義務。 第五章則從比較法觀點，探討我國納稅者保護官之建制，並綜合我國納稅者保護官立法草案之內容，提出我國應具有之核心職能及組織架構。

Many countries have established “Taxpayer Ombudsman”, also called Tax Ombudsman or Taxpayer Advocate, to handle tax complaints since 1970s. This institution has had positive impact on tax administration reform and the protection of taxpayers’ rights. Tax scholars and activists in Taiwan constantly promote the legal construction of Taxpayer Ombudsman. This study focuses on two aspects: “Reinventing Government” and the protection of taxpayers’ rights. The first aspect indicates that Taxpayer Ombudsmen in the United States, U.K. and Korea have successfully improved timely, effective response to taxpayer’s complaint through ADR and alleviated relationship between taxpayers and governments. The second one illustrates Taxpayer Ombudsman can efficiently protect the taxpayers’ rights because of its speciality and agility. This study argues that it is necessary to found Taxpayer Ombudsman in Taiwan and it also recommends the core functions and organizational principles.