查詢結果分析
來源資料
頁籤選單縮合
題 名 | 論量能課稅原則=On the Ability to Pay Principle |
---|---|
作 者 | 柯格鐘; | 書刊名 | 成大法學 |
卷 期 | 14 2007.12[民96.12] |
頁 次 | 頁55-120 |
分類號 | 567.01 |
關鍵詞 | 量能原則; 人頭稅; 量益原則; 累進稅; 維持生存最低需求; 源泉理論; 純資產增加說; 市場所得理論; 競爭中立性原則; 犧牲理論; 用益理論; Ability to pay principle; Head tax; Benefit principle; Tax progression; Minimum of existence; Source theory; Comprehensive income theory; Accretion theory; Market income theory; Principle of competement neutrality; Sacrify theory; Benefit theory; |
語 文 | 中文(Chinese) |
中文摘要 | 按量能課稅為稅法上之基本原則,在我國學說與實務上已能肯定其基本價值,惟其內容之具體化在我國則仍有待進一步加強。根據各國量能課稅原則發展之歷史,其已經指出作為量能課稅原則適用之指標共有所得、財產與消費等三者。其落實為具體化原則則有普遍原則、全部原則、實值原則、實現原則、淨值原則、終生所得原則、個人課稅原則、綜合所得稅原則與實質課稅原則。依據量能課稅原則,維持個人生存之最低需求不得予以課稅,但未必對於所得必須採取累進稅率之方式課稅。量能課稅原則雖為基本原則,仍在社會目的之稅法規範與簡化目的之稅法規範中,受到限制。 |
英文摘要 | As a fundamental principle in tax law is ability-to-pay principle in Taiwan either in praxis or in theory convicted. But the content and essence of the principle are still not clear and need to be concreted. Based on the developing history of the principle in many countries, three indicators for the ability according this principle are income, estate and consumption. The concreted sub principles for ability to pay principle are universal principle, whole income principle, real value principle, realization principle, net principle, whole life principle, individual taxation principle, comprehensive income principle and the principle of taxation according the economic material affairs. Also according this ability-to-pay principle the minimum of existence has been guarantied to be tax exemption. On the other hand the tax progression is not necessary based on the ability to pay principle. It is more or less from the social state principle in constitutional law. Though this principle as a fundamental principle in tax law, we still can find some limitations and restrictions for such cases, especially in the tax regulations to search for the social and the simplify purposes. |
本系統中英文摘要資訊取自各篇刊載內容。