協力義務與納稅人基本權

Abstract

「協力義務」於稅法之議題中雖為一個傳統的爭議，惟就稅務訴訟中因逾時提出攻擊防禦方法，對於其訴訟上之防禦權是否產生失權之效果，目前國內之文獻大多付之闕如。但協力義務對於每個納稅義務人來講，是日常生活經常遇到的議題。就目前協力義務整個制度設計，本文認為：於稅捐稽徵程序中，協力義務不宜用來決定納稅義務人的租稅負擔能力，及協力義務所需到達的程度，不宜超過期待可能性。協力義務的履行期間應均以法律明確訂之，以保障納稅義務人權益，且協力義務之完成與否不可單單嚴守其法律所定期限來認定，而是應整體探究之，秉持者司法院釋字第642號解釋之見解來認定其合法性。 另於稅務訴訟程序中：從憲法保障人民訴訟權切入，原則上非依法律所定構成要件不宜產生失權效果，惟若有例外具故意重大過失時，可引用誠信原則賦予其失權效。而納稅義務人如具有合法正當理由，應於事實審言詞辯論終結前均得提出有利於己之有關新爭點或有關推計課稅的證據資料，而不宜以爭點主義、判例及決議賦予其失權效果。 再按，稅捐機關對於納稅人所推計之漏稅額，不宜作為處以數倍漏稅罰之基準。且於納稅人消極不行使協力義務致有利害關係之第3人受有損害時，本文認為只要有保存債權及避免製造假債權之必要，且有為一定的參與分配行為之債權人，無論為訴訟中或是提起訴訟之行為均可允許其類推適用民法代位權代為訴訟行為。 末按協力義務對於納稅人基本權之影響：若是無法律明文規定下，以提出之時點來限制當事人主張協力之權利，則恐有違司法院釋字第565號量能平等負擔原則，侵害納稅人憲法第15條之財產權與第16條之訴訟權。對於納稅人之資訊自主權恐會產生最大的衝擊，在一定例外之情況下，資訊自主權要讓步與協力義務間互為調和。 本文最重要是希望透過綜覽以前諸多協力義務之文獻，站在前輩諸多文獻的肩膀上，能研究探求出一套溫暖而富有人性之稅法上協力義務之制度。

Duty to cooperate is a traditional issue in the field of tax law. However, most articles about this topic focused on the procedure of levying taxes. This thesis is going to discuss about the duty to cooperate during the lawsuit of taxation in the administrative court. Nevertheless, the legal precedent and resolution of the administrative court reached a conclusion that the taxpayers must provide all the data which is favored of them before the cases entered the administrative court.If they did not follow this rule, they cannot provide any evidence which is favored of them. In addition, the legal precedent and resolution of the administrative court also reached a conclusion that the tax authority can estimate the taxation which taxpayer evaded,and used it as a foundation of punishments. The legal precedents and resolution of the administrative court above violated against the general rights of the taxpayers. So before any regulations were enacted, I am of the opinion that the administrative court should not limit the taxpayer to provide any evidence which is favored of them.In this way, we can reach the equality principle in the tax law and protect the basic rights of the taxpayers.