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Title: | 行為數認定與稅捐秩序罰之重複處罰-以法院裁判為中心 Quantity of conducts and Double jeopardy of tax punishment-focusing on the judgements of courts |
Authors: | Chun-Chih Wu 吳俊志 |
Advisor: | 林明鏘(Ming-Chiang Lin) |
Keyword: | 一行為不二罰,自然意義一行為,法律意義一行為,行為罰,漏稅罰、勾稽,牽連關係,租稅刑罰, Double Jeopardy,One conduct of natural meanings,One conduct of legal meanings,Behavioral punishment,Punishment for tax evasion,Articulation,Implicated offence;Tax-Related Penal Punishment, |
Publication Year : | 2017 |
Degree: | 碩士 |
Abstract: | 原先存在於刑事實體法之「一行為不二罰」原則,透過大法官解釋之承認,而成為憲法上原則。然而其推論過程與適用範圍仍不十分明確,致使於適用於行政秩序罰領域時,產生不同的解讀,學說、實務見解均相當分歧。我國實務目前以釋字604號作為論據,以行政管制目的做為切割行為數的理由,未詳細區分「自然意義一行為」與「法律意義一行為」,且未細究此理由在兩種行為概念中是否皆成立,本文擬由行為數標準的目的出發,討論「行政管制目的」與行為數標準間的關聯。
此外,本文擬基於前者的前提下,探討「法律意義一行為」在稅捐處罰中的適用正當性與範圍。「法律意義一行為」之出發點,即係以立法政策或規範目的作為認定標準,然而稅捐處罰中,「以違章數額之比例或倍數處罰」、「前後階段行為罰與漏稅罰並存」、「不同稅目相互勾稽」的幾種特性,是否使得原先法律意義一行為的各種次類型,在稅捐處罰中無法發揮原先的目的,而有修正或創設的必要。 最後在結論上,本文認為稅捐秩序罰中存在大量勾稽現象,且以違章數額當作處罰基礎的設計。適足以討論刑法中刪除之牽連犯可否在稅捐秩序罰中近一步適用,而對於因此衍生的處罰過輕之問題,本文也認為可以考慮調整處罰上限以及分配部分處罰由租稅刑罰處理。 The Principle of Double Jeopardy, which was born in the area of criminal law, could be a principal in constition with admitted by Justice of the Constitutional Court.However, the definition and scope are not very accurate. In practice, courts take administrative purpose as the standard of defining quantity of conducts according to Council of Grand Justices No.604, without the difference of one conduct of natural meanings or legal meaning. Besides, this thesis would discuss the legitimacy and the scope. The purpose of one conduct of legal meaning is to define conducts by the purpose of the rule.However, due to that there are several speciality in the field of tax penalty, the purpose of the rule may fail to fulfill its goal.In this situation, we should find out new type of one conduct of legal meaning.According to this standing, we could imply the concept of implicated offence on tax penalty, and we should adjust the scope Tax-Related Penal Punishment. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/2558 |
DOI: | 10.6342/NTU201700757 |
Fulltext Rights: | 同意授權(全球公開) |
Appears in Collections: | 法律學系 |
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File | Size | Format | |
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ntu-106-1.pdf | 1.95 MB | Adobe PDF | View/Open |
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