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題 名 | 特別公課之憲法基礎研究=Verfassungsrechtliche Grundlagen der Sonderabgaben |
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作 者 | 黃俊杰; | 書刊名 | 國立中正大學法學集刊 |
卷 期 | 5 2001.09[民90.09] |
頁 次 | 頁3-95 |
分類號 | 567.01 |
關鍵詞 | 憲法; 增修條文; 稅捐; 特別公課; 空氣污染防制費; 財政工具; 比例原則; 法律保留; 授權明確性; 環境保護; Financial instrument; Tax; Earmarked tax; The fee of air pollution; Constitution; Grand justice conference; |
語 文 | 中文(Chinese) |
中文摘要 | 「特別公課」並非我國成文法上對國家強制收入(或財政工具)所設之專有名詞,民國86年5月9日以後,特別公課之概念多為學者基於比較法之觀點,將德國學說與聯邦憲法法院之見解引進於我國,因此有關於特別公課之理論基礎及其合法性之建構,似僅止學理上之探討而已。 我國憲法僅就稅捐加有明文規定其課徵之立法權限,對於同樣作為財政工具的特別公課並未有明文規定,因此不僅一般人民對此財政工具感到陌生,甚至連行政官員和立法者亦無法清楚說明特別公課之概念。然而由於國家任務不斷地擴大,許多稅捐無法達到之財政功能,漸漸被特別公課作所取代,結果形成實際上負擔特別公課,卻不知其規範內容之情形。有鑑於此,本計劃乃嘗試為特別公課尋找其在我國憲法上之基礎。 本計劃是藉由評析我國大法官釋字第426號解釋為起點,然後透過分析特別公課、稅捐以及空氣污染防制費概念之異同,建立特別公課之課徵體系,並對我國現行制度運用之謬誤,給予批判,以期能夠促使政府正確地運用特別公課。 |
英文摘要 | According to the constitution of Taiwan, R.O.C, the legislation is specified for Tax only but not for the Earmarked Tax even it is as a financial instrument so that most people are not familiar with the Earmarked Tax but same as many governors and legislators. In many cases, the Tax has been gradually replaced by the Earmarked Tax to fulfill the financial function for the increasing duties of the government. This proposal is trying to make the Earmarked Tax legitimate on the Constitution of Taiwan R.O.C. This proposal is using the No. 426 of the Grand Justice Conference as the starting point to build up the system of the Earmarked Tax through analyzing the difference among the Earmarked Tax, Tax and the Fee of Air pollution, and also classify the system so that the Government will use the Earmarked Tax properly. |
本系統中英文摘要資訊取自各篇刊載內容。