从台湾地区案例看税源管理中的比例原则

An Analysis on Proportion Principle in Tax Source Administration:Two Cases in Taiwan District

税源管理是税收工作的重要组成部分,贯穿于税收征管的全过程。完善税源管理是各国(地区)税务机关面临的重要课题。作为行政行为的税源管理,其概念如何把握、方式如何规范、手段如何运用,都与公法上的比例原则密切关联。本文拟从台湾地区两起税源管理案例入手,试图予以厘清。

As an important part of tax practice, tax source administration goes through the whole process of tax collection and administration. How to enhance tax source administration has become a common issue faced by tax authorities in various countries and districts. As one kind of administrative behaviors, tax source administration is closely connected with proportion principle in public law area in terms of concept, regulation and operation. Staring with two cases of tax source administration in Taiwan District, this paper tries to cope with the above-mentioned issues.