Research On The Burden Of Proof System In The Tax Collection And Management Procedures

The success of litigation rests with the burden of proof. The burden of proof,therefore, plays an undeniably significant role in lawsuits and in society governed by rule of law. Nevertheless, the betterment of society governing requires the support of administrative law enforcement and administrative procedures. This thesis will conduct an analysis on the system of the burden of proof involved in the tax collection and management. In comparison with the regulations of the burden of proof as defined in the procedural law, administrative procedures, though part of prepositional procedures, are scarcely classified in China. Given the dissents aroused in the process of tax collection and management, is it more appropriate to respond in accordance with specific circumstances than to completely follow the principle sweeping the western countries, that is, he who claims must prove? Besides, under the circumstance that rights and obligations are unequally shared, with which principle of rule of law the enactment of regulations in tax collection and management is supposed to comply?Thus, the study of evidence system in administrative procedures and the improvement of legislation need consolidating. This thesis is subdivided into four chapters and integrates different research methods such as semantic analysis, functional normative analysis, historical analysis, empirical analysis and comparative analysis so as to plumb the depths into the system of burden of proof in administrative procedures.In the first part, the conception and the implications of the burden of proof are analyzed in a comparative manner, thus drawing a conclusion that the burden of proof involves double meanings, behavioral and consequential. Furthermore, the connections and differences between the burden of proof in administrative procedures and administrative litigation are concluded through the analysis on the conception and procedures, thereby bringing forth the burden of proof in the process of tax collection and management. However, given the expertise of tax authorities, the burden of proof is at variance with that of administrative procedures. Finally, this chapter culminates in the summary of the significance and necessity of the burden of proof in the processof tax collection and management.The second part examines the burden of proof as implemented by some foreign countries in the process of tax collection and management, and enumerates some representative countries which implement the continental legal system or Anglo-American legal system to draw a comparison with Taiwan. By virtue of comparing these three legal systems in terms of rule of assignment, responsibility categories, standard of proof, and the legal consequences with the occasional lack of the burden of proof, etc, this thesis concludes some experience in system, preparing for the following exploration on the improvement of the burden of proof in the process of tax collection and management in China.In the third part, the related regulations of the burden of proof in the process of tax collection and management in China are practically observed, the currently-existing issues and features concluded, and the deficiencies of the tax burden of proof analyzed. It, thereupon, arouses some significant issues including the reasonableness of assignment of the burden of proof and the lack of principles of assignment and unequivocal laws and regulations.In the fourth part, it propounds some legislation suggestions on the system of the burden of proof in the process of tax collection and management through defining the burden of proof, classifying the differences in the burden of proof between the administrative procedures and the administrative litigation, and drawing upon the experience of other countries. To put it specifically, the assignment principles of burden of proof in the process of tax collection and management be pronounced, the system of responsibility assignment involving tax authorities and taxpayers be established, and the rules of the burden of proof shifting under the special circumstances be added so as to promote and improve the significant suggestions related to the legislation of the system of burden of proof in the process of tax collection and management as put forward in the Tax Collection and Management Law.