Dissertations / Theses on the topic 'Tax collection (Roman law)'

Includes bibliographical references.
The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce.

E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added tax collection methods in the context of e-commerce and transactions in virtual worlds. This study critically analyses the value added tax collection methods employed in South Africa in the context of ecommerce and transactions in virtual worlds and compares the extent of its application to the extent of the goods and services tax collection methods’ application employed in Australia in this context. The study concludes that that the value added tax collection methods employed in South Africa and the goods and services tax collection methods employed in Australia are similar. Special rules have been adopted in Australia to ensure goods and service taxes are collected on the supply electronic goods. This is not the case in South Africa. However, in the case of transactions in virtual worlds, both countries’ collection methods struggle in ensuring value added tax and goods and service taxes is collected where the supplier of a virtual item is foreign in relation to South Africa or Australia. AFRIKAANS : E-commerce en transaksies in virtuele wêrelde het monetêre waarde en mag in sekere omstandighede kontantvloeie tot gevolg bring. Wanneer regte geld verhandel word sal belasting owerhede altyd maniere soek om belasting the hef op die onderliggende transaksies en dit in te vorder (Pienaar, 2008:38). Vorige navorsing rakende die toepassing van die Suid Afrikaanse inkomste belasting wetgewing in virtuele wêrelde is al voorheen gedoen. The toepassing van die heffings artikel in the belasting op toegevoegde waarde (BTW) wetgewing op e-commerce en transaksies in virtuele wêrelde was ook al vorheen nagevors. Min navorsing was gevind wat aleenlik fokus op die invorderings meganismes in die BTW wetgewing in die konteks van transaksies in virtuele wêrelde en e-commerce. Hierdie studie analiseer krities die toepassing van die invorderings meganismes in die Suid Afrikaanse BTW wetgewing in die konteks van e-commerce en transaksies in virtuele wêrelde en vergelyk die toepassing daarvan met die toepassing van die Australiaanse goods and services tax wetgewing se invorderings meganismes in dieselfde konteks. Die studie lig uit dat die twee lande se invorderings meganismes baie dieselfde is. The Australiaanse wetgewing maak egter spesiale voorsiening vir lewerings met betrekking tot e-commerce. Dit is nie die geval in Suid Afrika nie. Met betrekking tot transaksies in virtuele wêrelde sukkel beide lande se invorerings meganismes om seker maak dat BTW en goods and services tax ingevorder word waar die verskaffer nie Suid Afrikaans of Australiaans is nie.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted

This article presents in general terms the nature and characteristics of some of the key legal institutions of taxation such as tax legal relationship, the principal tax liability and payment as means to cease the obligation (before the actions that can display the State for tax debt collection) and also explaining the most important legal policy issues that such institutions have received in Peru.
El presente artículo expone, de manera general, la naturaleza y características de algunas de las instituciones jurídicas fundamentales del Derecho Tributario, tales como la relación jurídico tributaria, la obligación tributaria principal y el pago, como modo de extinción de ésta (antes del inicio de los actos que puede desplegar el Estado para realizar la cobranza coactiva de los tributos); explicando –cuando corresponda– los aspectos normativos más importantes que regulan tales instituciones en el Perú.

Bibliography: pages 133-135.
There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.

Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam seu regime jurídico, mas, principalmente, a existência de regras objetivas disciplinando o tema, partindo-se da premissa de que, genericamente, dicções principiológicas, por sua abstração, não são suficientes para a adequada regulação das condutas intersubjetivas, seja entre particulares, seja entre estes e o Poder Público. Merecerá especial atenção a regra inserta no art. 113, §2º do Código Tributário Nacional, de forte vocação limitadora, especificamente no que tange à investigação do conteúdo semântico da expressão interesse da arrecadação ou da fiscalização dos tributos, que, a nosso ver, constitui a pedra-de-toque do regime jurídico dos deveres instrumentais e das sanções punitivas impostas em virtude de seu descumprimento. Por fim, buscar-se-á conferir a devida importância aos custos de conformidades e demonstrar que seu estudo é relevante para o sistema tributário, na medida em que tais custos, enquanto efeito econômico da imposição de deveres instrumentais, implicam efeitos relevantes no âmbito jurídico, inclusive restrições no âmbito de proteção de direitos fundamentais dos contribuintes.
The study of ancillary obligations has often been neglected by scholars of Tax Law in Brazil, namely studies concerned about defining the outlines of its framework within Brazilian tax system and, especially, to which boundaries is the Public Administration bound when imposing such obligations. This study aims to overcome this gap to some extent, providing a comprehensive analysis of the limitations to the imposition of tax ancillary obligations, investigating not only the legal principles that conform its framework, but, first and foremost, the existence of objective rules addressing this subject, based on the premise that, generically, legal principles themselves, due their natural abstraction trait, are insufficient to satisfactorily regulate inter-subjective behaviors, whether between individuals or between individuals and State. The rule set forth by article 113, §2º of Brazilian Tax Code will receive special attention in the proposed analysis, due its limit-orientation, particularly in regard to the investigation of the semantic content of the expression interest of tax collection or tax inspection, which represents the touchstone of the tax ancillary obligations framework, as well of the punitive sanctions imposed due its incompliancy. At last, this study will attempt to give appropriate relevance to the compliance costs, by demonstrating that they matter to a tax system, as such costs, despite being an economic effect of the imposition of tax ancillary obligations, do affect the legal system and, for such, also implies legal effects, as restrictions in the scope of protection of taxpayers fundamental rights.

Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law.
Tradicionalmente se ha entendido que los tributos sólo cuentan con un propósito recaudatorio. Sin embargo, nuestro sistema constitucional tributario ha permitido la existencia de los tributos extrafiscales; aquellos que persiguen “algo más” ¿Son acaso constitucionalmente legítimos? En este artículo, y sobre la base de la jurisprudencia del Tribunal Constitucional del Perú, el autor explica su contendido y su sustento, así como sus límites: Los principios del Derecho Constitucional Tributario.

In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration.
En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcances de la Ley de reactivación y promoción de la Marina Mercante Nacional; a los perjudiciales procedimientos de cobranza de deudas tributarias, y al deficiente sistema de solución de controversias suscitadas entre los contribuyentes y la Administración Tributaria.

La idea que convoca esta investigación es la tendencia natural e histórica del Derecho hacia lo justo. Esa búsqueda constante y propósito irrenunciable de cualquier ordenamiento jurídico que debe inspirar sus sistemas de Derecho, como el Sistema Tributario (ST), «la justicia» y en concreto para esta investigación la justicia tributaria. Los objetivos y metodología del trabajo se estructuran en cuatro capítulos articulados de la misma forma: i) Título, ii) Sumario, iii) Objetivo del capítulo, v) Desarrollo del contenido y vi) Epílogo. El primer capítulo aborda los diferentes enfoques de la justicia, su relevancia histórica y cultural como núcleo esencial de todo sistema jurídico. Se plantea por qué y el cómo la justicia es un principio jurídico tributario vinculante y limitante, se expone la pluralidad jurídica conceptual que encierra el concepto; pero recordando que ello no puede ni debe ser razón para claudicar su búsqueda. El segundo capítulo se enfoca en el estudio de los principios constitucionales materiales desde el Derecho Comparado. Se realiza un análisis conjunto de los principios inspiradores del ST español y el ST colombiano, evidenciando como el ordenamiento tributario colombiano con referencia a los principios es por poco un reflejo de los desarrollos dogmáticos, jurisprudenciales y doctrinales de España. Cada principio es analizado desde los criterios generales, para finalizar con la extracción de unos criterios específicos. El tercer capítulo expone la estructura del IRPN en Colombia en perspectiva comparada con España. Se hace una descripción de los elementos básicos sujeto activo, el hecho generado, base gravable y tarifa, a la vez que se develan algunas situaciones que pueden ser indicativas de injusticia tributaria, que podrán ser retomadas en el cuarto capítulo. El capítulo final parte de un examen de los principios constitucionales materiales en Colombia desde la línea jurisprudencial de la CCCOL, realizando un recorrido retroactivo de 1991 a 2017, centrándose cuantitativamente en los años 2015 a 2017, cualitativamente se recurrió a la categoría de sentencias, su relación directa con los principios tributarios materiales, la jurisprudencia anterior citada, obteniendo un universo de análisis en 37 providencias. En la revisión y análisis de la línea jurisprudencial de CCCOL, se detecta que uno de los derechos más discutidos por su posible vulneración es el derecho fundamental al mínimo vital, razón por la cual el centro de algunos casos analizados versan sobre el conflicto entre este derecho y los principios materiales. Así, se finaliza con el análisis de proporcionalidad para ponderar el efecto de las disposiciones del IRPN sobre los derechos del contribuyente, para construir reglas y subreglas por medio de las cuales se logre un mayor grado de justicia en la distribución de la carga tributaria a efectos del IRPN en Colombia.

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This master thesis has as purpose, given the current importance of tax collection in the national scenario, to analyze how this institute is tutored in Brazil by the criminal law and procedural criminal law. Thus, aiming at reaching this object, it was primarily performed a study of the history and characteristics of the Democratic Rule-Of-Law State, adopted in the Federal Constitution of 1988, of its supporting pillars, namely, the sovereignty, citizenship and the dignity of the human person and also the constitutional principles that guide the punitive power of the State. Thereafter, in an analysis on the advance of global criminality, which has as main figure the Economic Criminal Law, it was found that under the pretext of combating it, the society started to clamor for a more punitive State, which, consequently, leaded in certain moments to a reduction of the individual rights and guarantees. In Brazil, this reflex could be seen in the tax crimes, when the Judiciary allowed, as a manner of combating the tax criminality, the use of generic denounces. Still based on the purpose of this work, it is important to emphasize that the protection given by the Federal Constitution to the tax order about Brazil, which, in thesis would justify the application of the criminal and procedural criminal tutelage over this institute. To that end, a complete approach on the typical figures and the criminal procedure of the tax crimes provided in Law No. 8.137/90 is performed, and how these crimes are treated in countries like Portugal and Spain, which have a historic and cultural connection with Brazil. Finally, in spite of the Brazilian legislator using the criminal tutelage in the protection of the tax order, it is also verified that the great objective of the State in the criminal tax area is to ensure the tax collection. That premise may be proven before the history of laws that allowed, and still allow, the suspension or extinction of the punitive claim before the tax payment in installments or payment of the tax debt, respectively, which raises the discussion on the real necessity of criminalization of tax torts
A presente dissertação de mestrado tem por objetivo, diante da atual importância da arrecadação tributária no cenário nacional, analisar como este instituto é tutelado no Brasil pelo direito penal e processual penal. Assim, visando alcançar este objetivo, primeiramente realizou-se um estudo da história e das características do Estado Democrático de Direito, adotado na Constituição Federal de 1988, de seus pilares de sustentação, quais sejam, a soberania, cidadania e a dignidade da pessoa humana e também dos princípios constitucionais orientadores do poder punitivo do Estado. Em seguida, numa análise sobre o avanço da criminalidade global, que tem como figura principal, o Direito Penal Econômico, constatou-se que, sob o pretexto de combatê-la, a sociedade passou a clamar por um Estado mais punitivo, que, consequentemente, levou em determinados momentos a uma diminuição dos direitos e garantias individuais. No Brasil, este reflexo pôde ser visto nos crimes tributários, quando foram permitidas pelo Poder Judiciário, como forma de combater a criminalidade tributária, a utilização de denúncias genéricas. Ainda com base no objeto deste trabalho, destaca-se a proteção que a Constituição Federal destina a ordem tributária sobre Brasil, que, em tese justificaria a aplicação da tutela penal e processual penal sobre este instituto. Para tanto, é realizado um estudo completo a respeito das figuras típicas e ao processo penal dos delitos tributários previstos na Lei nº 8.137/90, e como estes crimes são tratados em países como Portugal e Espanha, que mantém uma ligação histórica e cultural com o Brasil. Por fim, em que pese o legislador brasileiro utilizar a tutela penal na proteção da ordem tributária, verifica-se também que o grande objetivo do Estado na seara penal tributária é garantir a arrecadação tributária. Esta premissa pode ser comprovada diante do histórico de leis que permitiram e, ainda permitem, a suspensão ou extinção da pretensão punitiva mediante o parcelamento ou pagamento do débito tributário, respectivamente, o que suscita a discussão acerca da real necessidade de criminalização dos ilícitos tributários

In this diploma thesis, "Quantifying the impacts of implementation of the second phase of the introduction of a Single Collection Point", the reader will become familiar with the impacts of the implementation of the second phase of a Single Collection Point - the law on public insurance and administration of income tax of individuals and some provisions of the Act to amend the Acts relating to the establishment of a Single Collection Point and other changes in tax and insurance laws. The first descriptive part is devoted to the development of the project "Single Collection Point" as a whole. The main goal of this work is to identify the impacts on different groups of taxpayers because of the full implementation of the second phase of a Single Collection Point. Processing of the obtained information, I come to the main conclusion that the full implementation of the second phase of a Single Collection Point entails a reduction in the tax burden for the self-employed people, increase the tax burden for the people without taxable income and then also shift the tax burden from the employer to the employee.

O estudo da moeda contribui para a compreensão da dinâmica do Antigo Sistema Colonial. Entre Portugal e Brasil, no seiscentos, ocorria uma evasão monetária em virtude, sobretudo, das vantagens comerciais fundadas no exclusivo metropolitano. Esta evasão foi agravada pela lei de 4 de agosto de 1688, que determinava um aumento de 20% no valor extrínseco das moedas portuguesas e que as patacas espanholas deveriam correr a peso pela razão de 100 réis a oitava. O objetivo da lei era combater o cerceio e evitar a evasão monetária na metrópole. Entretanto, no Brasil, cujo meio circulante era composto predominantemente por patacas cerceadas, houve resistências, insatisfações e até motins contra a implementação da lei, que diminuiria o valor extrínseco do dinheiro dos moradores na colônia. O governador-geral Câmara Coutinho publicou e fez cumprir a lei, o que intensificou ainda mais o escoamento de moedas do Brasil para Portugal, acentuando ainda mais as dificuldades dos senhores de engenho e lavradores, num momento crítico da produção açucareira. Quando a escassez de dinheiro comprometeu a arrecadação, ordenou-se a fundação da Casa da Moeda na Bahia para produção de moedas provinciais.
The study of currency contributes to the understanding of the dynamics of the Old Colonial System. Between Portugal and Brazil in the seventeenth century, there was a evasion of coins due mainly to commercial advantages based on metropolitan exclusive. This evasion was intensified by the law of August 4th, 1688, which determined an increase of 20% in the extrinsic value of the Portuguese coins, and that the Spanish patacas should run by the weight ratio of 100 reis by one eighth. The purpose of the law was to combat the curtailment and prevent the evasion of coins in the metropolis. However, in Brazil, whose currency was composed predominantly by curtailed patacas, there were resistances, dissatisfaction and even riots against the implementation of the law, which would decrease the extrinsic value of the money of the residents in the colony. The general governor Câmara Coutinho published and did comply with the law, which further intensified the flow of coins from Brazil to Portugal, further accentuating the difficulties of the senhores de engenho and lavradores, at a critical moment in sugar production. When the money shortage undertook the tax collection, it was ordered the founding of the Mint in Bahia for the production of provincial coins.

碩士
中原大學
財經法律學系
88
The penalty sanction of the Internal Revenue Code in the Republic of China is mainly composed of the Tax Collection Law. So the center of this composition is the Tax Collection Law. As to the order, we describe the meaning, nature and characteristics of the tax crimes first; then discuss the constituting conditions of the Tax Penalty Sanction Code of the Republic of China and the rationale and property of the practice opinions in our country. At last, we discuss the disputes of the tax crimes in our country. The composition is divided into five chapters as follows: ChapterⅠ Introduction. It describes the motif, methodology and scope of this study and states briefly the content of the other chapters. Chapter Ⅱ The Concept of the Tax Crimes. In this chapter, we illustrate the meaning of tax and the nature of the tax law relationship first and discuss the meaning, nature and characteristics of the tax crimes. We also roughly introduce the systems of the tax penalty sanction in Japan and USA. Chapter Ⅲ The Penalty Norm of the Tax Crimes in the Republic of China --- A Test to the Tax Collection Law. The adopted perspectives are the criminal jurisdiction and comparative jurisdiction. We use them to test the rationale of the constituting conditions and practice opinions of the penalty punishment of the Tax Collection Law in our country. Besides the theoretical discussion, the study is also emphasized on the court practice opinions. We expect to collect the related verdicts involved of the tax crimes, the court opinions and the laws in Japan and USA. We hope we can use the perspective of the comparative jurisdiction to construct the proper penalty responsibility norm and take it for the reference for prosecution. The steps are as follows: 1. to collect the related national and foreign verdicts involved of the tax crimes. 2. to analyze and explore the information gathered before: (1)to induce the legal court opinions and attitudes toward the tax crimes. (2)through comparing the laws and cases in Japan and USA, to observe the master degree of the law constituting conditions to the tax crimes. And take them for the reference to amend the laws in our country. (3)through the law cases in our country, to observe the disadvantages of the present law. 3. through the analyses of above, to reconstruct the proper penalty responsibility norm for the tax crimes in our country. Chapter Ⅳ The Disputes of the Tax Crimes in Our Country. Based on the penalty condescension thought, it’s really not necessary to prosecute and sanction the behaviors slightly damaging the tax law relationship. So we try to provide a solution to this through comparing and observing the penalty policy in Japan, Germany and our country. And from the perspective of prevention of the tax crimes and double jeopardy, we compare the effects and backwashes of the penalty punishment (imprisonment and fine) and administrative sanction in preventing the tax crimes. Chapter Ⅴ Conclusion. Here we state the conclusion of this composition and provide the amendment opinions toward the Tax Impose Law in our country.

This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case to be made in favour of the compromise of tax debts in certain situations.

Value-Added Tax (VAT) is an indirect tax levied on the supply of goods and services. Governments raise revenue by collecting VAT in order to facilitate the maintenance of basic services for the general population. Challenges in VAT collection arise from the supply of digital goods to consumers by means of e-commerce transactions. Moreover, VAT collection mechanisms that do not adequately cater for the collection of VAT on the supply of digital goods results in under-taxation and VAT fraud. The use of an intermediary is a more effective method of collecting VAT on e-commerce transactions since it shifts the compliance burden away from foreign online businesses. VAT legislation should be amended to cater for the collection of VAT by intermediaries.
Mercantile Law
LL. M. (Tax Law)

碩士
國立中正大學
法律所
98
The Ministry of Finance frequently promulgate interpretative rules in relation to the tax law for sake of convenience to subordinate collection bureau in unified and impartial application of tax law provisions and in enforcement of taxation matters and avoidance of occurrence of contradictory administrative practices. The large quantity and complex contents of such rules could not be unmatched by those rendered by other administrative bureaus. In addition, Article 1-1 of the Tax Collection Act was discussed and passed in haste without full consultation and advice during the legislation procedures, and disputes thus arise for applying such article between theory and practice in consequence. It has been 14 years since the effectiveness of such amendment and the administrative claim cases filed by tax payers who allege this Article shall be applied are increasing and various doubts arising from the interpretative rules are pending resolution. This essay is aimed to extend analysis on the practice operation of the particular case with the judgement by administrative court of all instances and lodge opinions based on the discrepancies of application in the theory and the practice. Further, after the interpretative rules of tax law was declared in violation of the constitution by the Grand Justice , the Ministry of Finance continued holding that such rules were still effective when verifying and imposing administrative penalty on ground that the interpretative rules shall be null and invalid since the date of publishing the Justice’s interpretation, the collection bureau at the material time had no fault for application of the effective law in tax collection; also, even if Article 1-1 of the Tax Collection Act was in favor of the tax payer, the application for taxation refund shall be limited to the case pending verification and collection and the determined cases would not be changed any more, in result of which the tax payer’s application in pursuant to Article 28-2 of Tax Collection Act was overruled and disputes were thus incurred. This essay, with reference to Judicial Yuan Interpretation No.661, probe into the legitimacy of restriction against taxation refund for the determined cases and extend opinions in connection with the adoption of Article 1-1 and Article 28 of the Tax Collection Act.

碩士
國立高雄應用科技大學
財富與稅務管理系碩士在職專班
106
The due process of law is the principle of the Constitution developed from Anglo-American law system, including the procedure and essence of due process. The concept of due process of law in the Republic of China is originally appeared in No.384 of Justice Interpretation and formally used in No.396 of Justice Interpretation. Than the definition and scope of due process of law becomes the core of discussion gradually. After the Taxpayers Rights Protection Act became effective in December 28, 2017 and led in the wording of due process of law. The importance of due process of law told their own tale. According to Article 19 of the Constitution, the people shall have the duty of performing service in accordance with law. In order to protecting the rights and interest of the taxpayers, tax act should be applied to the due process of law. The purpose of tax collection by tax collection authorities should correspond to taxation justice, due process of law, equal treatment, the principle of substantive taxation and the principle of proportionality. The study adopted methods of Literature Exploration and In-depth Interview, discussed the origin, development path and concept of due process of law. Stating tax collection authorities should actually comply with related regulations of the Tax Collection Act, the Administrative Procedure Act and the Taxpayers Rights Protection Act and base on the principle of administration by law, so as to protect the rights and interest of the people, enhance administrative efficiency and further the people's reliance on administration, balance the relationship between taxpayers and tax collection authorities. Moreover, related issues about how the right of tax collection administrative apply to the due process of law, respectively interviewed some full of practical experience persons, experts and scholars and submitted the following suggestions. First of all, amending Tax Collection Act and uniform the process of tax collection. Secondly, enforcing due process of tax inquisition. Thirdly, tax execution should comply with the principle of proportionality and the principle of excessive prohibition. Fourthly, hurry up to set up taxation special tribunals. Fifthly, continuing to apply to tax estimation and the principle of substantive taxation carefully. To carry out the due process of law which can be applied to taxation affairs and make sure to protect the right of taxpayer.

碩士
中原大學
財經法律研究所
106
ABSTRACT On July 12, 2016, the first Division Chief Judge Joint Meeting of July resolved to adopt the theory of summation for the subject matter of litigation regarding “inapplicable choice of law” in Article 28 of the Tax Collection Act - including error of fact in tax injunctions by revenue services - based on the principle of equity and the Taxpayer Rights Protection Act, which comes into effect on December 28, 2017. It is expected that this resolution will produce great impact on the implementation of Article 28 of the Tax Collection Act. Therefore, the present study explains the connection between unjust enrichment through public law and unjust enrichment through the Civil Code, fundamental theories of unjust enrichment in tax law, and the types of legal remedies available to taxpayers, leading into an investigation of the specificity of Article 28 of the Tax Collection Act in terms of administrative law and its practical issues. This study further discusses relevant theoretical bases, judicial practice, and opinions from academia. Based on the key points above, this study is structured as follows: Chapter 1, Introduction, explains the background, purposes, and methodology of this study and the definitions of the issues of interest herein to highlight the importance and of the legal bases of causes of action for tax refund in tax collection practice and issues that have arisen from such practice. Chapter 2, Legal Bases for Causes of Action for Tax Refund in Tax Law, explains the connection between the unjust enrichment system in public law and unjust enrichment in the Civil Code, the legal nature of causes of action for restitution of unjust enrichment in tax, and methods available to the public to request remedies from revenue services, so as to provide clear context to the issues raised thus far in this study. Chapter 3, On Article 28 of the Tax Collection Act, further discusses the reasons, nature, and elements of the amendment to Article 28 of the Tax Collection Act on January 21, 2009. Chapter 4, On Practical Issues of Article 28 of the Tax Collection Act, discusses common issues in tax collection practice. Chapter 5, Conclusions, summarizes arguments in previous chapters, submits the stance of this study, serve as the basis for future research, and offer reference for practical operations. Keywords：Unjust Enrichment in Public Law、Unjust Enrichment in Tax Law、Article 28 of the Tax Collection Act、The Right of Tax Refund、On Practical Issues of Article 28 of the Tax Collection Act、Elimination Time ABSTRACT On July 12, 2016, the first Division Chief Judge Joint Meeting of July resolved to adopt the theory of summation for the subject matter of litigation regarding “inapplicable choice of law” in Article 28 of the Tax Collection Act - including error of fact in tax injunctions by revenue services - based on the principle of equity and the Taxpayer Rights Protection Act, which comes into effect on December 28, 2017. It is expected that this resolution will produce great impact on the implementation of Article 28 of the Tax Collection Act. Therefore, the present study explains the connection between unjust enrichment through public law and unjust enrichment through the Civil Code, fundamental theories of unjust enrichment in tax law, and the types of legal remedies available to taxpayers, leading into an investigation of the specificity of Article 28 of the Tax Collection Act in terms of administrative law and its practical issues. This study further discusses relevant theoretical bases, judicial practice, and opinions from academia. Based on the key points above, this study is structured as follows: Chapter 1, Introduction, explains the background, purposes, and methodology of this study and the definitions of the issues of interest herein to highlight the importance and of the legal bases of causes of action for tax refund in tax collection practice and issues that have arisen from such practice. Chapter 2, Legal Bases for Causes of Action for Tax Refund in Tax Law, explains the connection between the unjust enrichment system in public law and unjust enrichment in the Civil Code, the legal nature of causes of action for restitution of unjust enrichment in tax, and methods available to the public to request remedies from revenue services, so as to provide clear context to the issues raised thus far in this study. Chapter 3, On Article 28 of the Tax Collection Act, further discusses the reasons, nature, and elements of the amendment to Article 28 of the Tax Collection Act on January 21, 2009. Chapter 4, On Practical Issues of Article 28 of the Tax Collection Act, discusses common issues in tax collection practice. Chapter 5, Conclusions, summarizes arguments in previous chapters, submits the stance of this study, serve as the basis for future research, and offer reference for practical operations. Keywords：Unjust Enrichment in Public Law、Unjust Enrichment in Tax Law、Article 28 of the Tax Collection Act、The Right of Tax Refund、On Practical Issues of Article 28 of the Tax Collection Act、Elimination Time

The aim of this dissertation is to provide a detailed analysis of the impact electronic-commerce (e-commerce) is having upon the tax base and revenue collection of Value-Added Tax (VAT) in South Africa. This dissertation commences with a chapter that sets out the model for the treatment of VAT in an e-commerce environment. Three chapters follow this, recording how South Africa legislates for VAT, how traditional (offline) and e-commerce (online) transactions are conducted. This is followed by a chapter that makes a comparison between online and offline commerce, identifying the differences and difficulties between the two forms. Leading from this comparison is a chapter that makes suggested recommendations to overcome the identified VAT administrative difficulties. The final chapter records how the three parties, namely, governments, commerce and consumers can work together, if the freedom afforded by e-commerce is allowed to continue. The analysis shows that if certain recommendations are implemented, then the negative impact of e-commerce on the tax base and revenue collection of VAT in South Africa can be reduced.
Thesis (MBA)-University of Natal, Durban, 2003.

Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations.
Mercantile Law
LL.D.

碩士
國立中央大學
產業經濟研究所
98
Article 19 in the Constitution, the resident has the duty to pay the tax. But in practice, there are many tax payers do not pay taxes, frequently unpaid tax payable over billion. Article 24 in the Tax Collection Act is restriction on leaving the ROC. It restricts the tax payers who do not pay taxes. Tax Safeguards is an indirect way to collect tax. It is the purpose that collected the tax payable. However, there are still many tax payers do not pay taxes. The system is ineffective. The law of restriction on leaving the ROC should be re-examined to ensure that the possibility of tax collection and maintenance of legal order. For this reason, this paper focuses on the tax payers who do not pay taxes and restrict on leaving the ROC from the perspective of financial law. First, this paper provides an economic theory. Then it introduces the origin of the various legal and purpose. And then it introduces the spirit of legislative and a wide range of cases to analyze restriction on leaving the ROC. Finally, finding the most reasonable and objective analysis from the economic and legal opinion. Using this analysis, the proposed future direction of amending the law and tax practice way to implement true tax purposes.

碩士
國立臺北大學
法律學系一般生組
98
This article contains a momentous discussion about Taxpayer Right under the Doctrine of Due Process of Law. Due process standards are sometimes referred to administrative procedure, especially the Procedure of Tax Collection. On the Procedure of Tax Collection, the right of property or privacy of Taxpayer is easy to violated or limited. Among Taxpayers’ fundamental rights is the constitutional right to procedural due process, which has been broadly construed to protect the individual so that regulations and enforcement actions must ensure that no one is deprived of these rights without a fair and constitutional procedure. Refers to The Supreme Court of The United States, this article formulated a ”BALANCING TEST” to determines which the requirements of procedural due process should be applied to deprivation of taxpayer’s right . The article set up the test as follows: "identification of the specific dictates of due tax collection’s process generally requires consideration of three factors: firstly, the private interest that will be affected by the tax bureau’s actions, and the private interest includes gathering most people’s benefits; secondly, the risk of an erroneous deprivation of such interest through the original procedures used, and the probable value, if any, of additional or substitute procedural protections; lastly, the Government's interest, including the function involved and the fiscal and administrative burdens that the additional or substitute tax collective procedural requirement would entail." Therefore, besides ”BALANCING TEST” standard, for purpose of protecting the procedural rights of taxpayer, the article inspects present laws and regulations of tax collective procedure by virtue of the interpretations of the Constitutional Court, and refer to researches and discussions by scholars and experts. Consequently, the tax bureau’s acts violates the due tax collection’s procedural request should be declared violated undoubtedly.