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題 名 | 稅法上借用概念之解釋與私法之關係 |
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作 者 | 李弘仁; | 書刊名 | 經社法制論叢 |
卷 期 | 16 1995.07[民84.07] |
頁 次 | 頁247-266 |
分類號 | 567.01 |
關鍵詞 | 稅法; |
語 文 | 中文(Chinese) |
中文摘要 | 行政法與民法並非兩獨自獨立之法系而互不相干,民法上之一般原理原則如誠信原則,行政法得直接適用或類推適用之,此在今日,多數行政法學者多肯認之。而租稅法屬行政法系之一環,與民法自脫離不了關係,再加上租稅法上之法律關係乃公法上債務關係,所規範者又屬私法上複雜經濟交易行為及事實,而經濟行為及態樣又不斷隨時代及社會之進展而呈現多元化,結果在租稅法規無法對私經濟行為一一加以規定,必然須借用規範經濟行為之私法已固定之概定,納入稅法之構成要件內,作為規範基礎。然而私法乃規範人民間或公法人與人民間之私法上權利義務關係,採私法自治原則;而稅法雖屬公法上債權債務關係,但畢竟帶有公法色彩,無私法自治原則之適用,且負有確保國家有財政之目的,也是一種侵害人民權益之法規範,其性質與私法仍有不同;對於稅法構成要件內所引用之私法概念,究應如何解釋,是採與私法同一解釋以顧全全體法秩序之安定?抑或採取不同於私法之解釋,而承認該概念在稅法中有其相對性,而達到稅法掌握經濟事實之目的呢?實為一難題,亦即本文所欲探討,本文在此乃欲就此一問題,依統一說、獨立說、及目的適合說等學說,分別加以說明。並就從中、日資料作一粗淺比較分析。 |
英文摘要 | Since the administractive law and the civil law are not two independent legal systems, some general principles of the civil law may be direct appllcabie to the administractive law. And, as one part of the legal system of the administractive law, the tax law can't break its relationship with the civil law. Furthermore, as those legal relationships provided in the tax law, which govern the complex private economic activities and the economic conducts and forms have been becoming diverse folloming the development of society, it results to some economic conducts beyond the ruling of the tax law. Thus, some of the rules of the private law must be borrowed to be part of the requirements of the tax law, as the foundation of the ruiing of economic conducts. But it is in a dilemma that have to explain those rules quoted from the private law in the requirements of the tax law; either by the same way taken in the private law for stability of whole legal system, or by another way with the purposes of governing economic activities precisely. In this essay, the author has done a research on the question mentioned above, swbjected his opion and made analysis by Chinese and Japanese materials and theories. |
本系統中英文摘要資訊取自各篇刊載內容。