逃漏稅捐處罰法制改革-實證研究之觀點

Translated title of the contribution: Legal Liabilities on Tax Evasion

黃 湘婷*, Chih-Chieh Lin

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

Tax evasion is a common kind of crime that sabotages the taxation system and the fair competition of commerce. Tax payers who commit tax evasion might have criminal or administrative liability, with which the difference will be explained in this thesis. With literature reviews, case studies and interviewing with judge, prosecutor, and taxation administrator, the system of punishment for tax evasion as long as dilemmas it encountered are presented. The results revealed that the application of Double Jeopardy and the constrained legal elements of offence have been crippled the criminal liability of tax evasion which is enacted in article 41 of Tax Collection Act. The study suggests to reinforce criminal punishment and extend the scope of legal elements of the offence, in order to amend the weakness of criminal liability of tax evasion.
Translated title of the contributionLegal Liabilities on Tax Evasion
Original languageChinese (Traditional)
Article number28
Pages (from-to)1-28
Journal月旦財經法雜誌
Issue number44
DOIs
StatePublished - May 2019

Keywords

  • Tax Evasion
  • Criminal Liability
  • Administrative Liability
  • Double Jeopardy

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