Implementation Of The Principle Of Taxation By Law In Taiwan

The two elements of the principle of taxation by law: taxation and law. Through taxation, properties of the citizens are transferred to the state via compulsory measures by law without compensation in order to meet the public demand of the state. Yet, in levying taxes against its people the state must not injure the people's right to life. Otherwise, they may exercise their "right to retaliation," which has overturned many governments in history. Interpreted via taxation language, the right to life refers to an enterprise's operational cost and necessary expenditure (namely the cost rate and necessary expenditure rate of the same industry). It is the basic income or asset by which the citizens sustain themselves and their families. It is the starting point of taxation, a holy sanctuary where the "equality and justice" of the taxation law lie. Accordingly, the right to life is the essence of "humanism." It is a universal moral standard and the fundamental value of constitution. Binding on administration, legislation and justice, it directly affects the taxation law. It is beyond legal provisions. Since the statutes are created by men through discussions, it is inevitable that legal provisions may be contrary to humanities and taxation law may be "inequitable and unjust." The statutes, therefore, should not be given the "supremacy" - at least not in the issues of human rights, righteousness and equality. Justice is the last defense line of righteousness. When scrutinizing people's right to life, it must look at the "equality and justice" of the taxation law from "the height of the constitution," not from "the height of the taxation law."In Taiwan taxation cases are appealed to the high court for Council of Grand Justices because the people challenge the taxation sanction. Through the review, petition, and final judgment of administrative litigation (namely, court of second instance), the people have exhausted all the remedies. Believing that the factual findings and law citations of the Supreme Administrative Court may have violated the constitution or the law, they file request with the Supreme Court for constitutional interpretation. Besides declaring that some of the taxation statutes have violated the constitution and shall not be applicable from the perspective of "equalitarianism," Most of declaration of constitutional violation in taxation litigations center on (?)nstitutional violations such as "taxation law enforcement rules violating the provisions of the enabling statue," "court ruling and opinion violating the principle of taxation by law" and "executive interpretation violating the principle of taxation by law." There is still a lack of applicable cases concerning whether the taxation law per se is in violation of the right to life and the perspective of "equality and justice." This in a way demonstrates the fact that the Supreme Court has interpreted the constitution from "the height of the taxation law," basing its argument on the focus of the so-called legal positivism: contextual interpretation of the law and the competitive-cooperative model between laws. It has never from the "height of the fundamental value of the constitution" challenged whether current legal provisions are in line with substantive justice that ensures the people's right to life in taxation on the basis of the jurisprudence or philosophy behind the statutes. Therefore, it is understandable that people for the fact that their right to life in taxation is often jeopardized often file for taxation remedies and even invoke their right to peaceful resistance - refusing to pay taxes. Based on the concept of "government for the people based on humanities," this study believes only when we examine whether the taxation law per se is in line with the perspective of "equality and justice" from the height of the humanism-based fundamental value of the constitution will we be able to slow down the ever-increasing taxation litigations between the state and its people and mitigate the trend of resisting tax payment initiated against taxation injustice.Based on the fact that the people preexist the state, the right to life is the foundation of a harmonious society. This state introduces the creative concept of "right to life in taxation," recommending: (1) That the Supreme Court justice declare the "right to life in taxation" to be where the "equality and justice" of the taxation law lies, that taxation should be subjected to it, that under the protection of the right to life in taxation the people to certain extent should not bear the burden of proof; (2) That the Supreme Court justice exercise the "quasi-legislative power," declare some of the taxation regulations to have intruded the right to life in taxation, and create new guideline to protect the people's right to life. Since the congress in Taiwan is known for ineffective exercise of its legislative power to the extent of "legislative indolence," it is necessary to terminate compulsory enforcement of payment for tax arrears, which infringes on the right to life in taxation, lift the travel injunction imposed on those in tax arrear (preventing them from traveling abroad) and ensure that the right of everyone in society to life in taxation is well protected. Income tax is most relevant to this issue. Through research of the right to life in taxation, this study offers its views on development of a harmonious society in China.