納稅者權利保護法對所得稅訴訟案件的影響

Abstract

納稅者權利保護法於2017年12月28日施行，在稅捐稽徵及救濟程序上具有重大變革，對納稅義務人保障更為充足。本研究利用高等行政法院2013年至2019年4月之判決書為樣本，以實證研究檢驗納稅者權利保護法對於所得稅訴訟案件的影響，及納稅者權利保護法施行後，訴訟代理人專業背景對訴訟結果的影響。根據實證結果，納稅者權利保護法施行後，未有充分證據顯示訴訟結果對納稅義務人較有利；微弱證據顯示若判決書中引用納稅者權利保護法，訴訟結果對納稅義務人較有利。訴訟代理人專業背景對訴訟結果的影響方面，納稅者權利保護法施行後，若由會計師或律師單獨代理，不顯著影響訴訟結果；聯合代理則顯著增加納稅義務人取得有利訴訟結果的機率。

The Taxpayer’s Rights Protection Act came into force on Dec. 28, 2017, which brought substantial reforms to tax collection and remedial procedure, giving taxpayers more sufficient protection. This study uses empirical research, calling on the verdicts of the High Administrative Court from 2013 to Apr. 2019, to examine the impact of The Taxpayer’s Rights Protection Act on the outcome of an income-tax administrative litigation, and the impact of agents’ professional background on the outcome of litigation. According to empirical results, no sufficient evidence shows that the outcome of litigation is more advantageous to taxpayers after the enforcement of The Taxpayer’s Rights Protection Act; weak evidence shows that the outcome of litigation is more advantageous to taxpayers if the verdict adopts clauses of The Taxpayer’s Rights Protection Act. The study also finds that the use of accountants or lawyers alone as agents has no significant impact on the outcome of litigation; however, the use of both accountants and lawyers does increase the chance of getting favorable litigation outcome.