On The Supervision Of The Tax Legal Interpretation In Taiwan Region

Administrative organization usually makes administrative orders and other administrative acts due to the status law has abstractness in Taiwan region.The Legal Interpretation,which is made by tax administrative organization,is an important component in tax field in Taiwan region.Although it is not belong to formal law.The Legal Interpretation plays an important role in practice but it often breaks some basic principles under the concept of administration according to the law,such as the principle of law priority and the principle of law reservation.Some administrative acts violate people's right according to the Legal Interpretation.The Administrative Court supervises administrative act by the Legal Interpretation and The Judicial Yuan supervises the Legal Interpretation.The Administrative Court and The Judicial Yuan both use the general legal principle to supervise the Legal Interpretation due to lacking of the clear status laws.It doesn't do well that The Administrative Court uses the general legal principle to supervise the Legal Interpretation because of passive jurisdiction,rigid legal methods and judge does't have enough awareness of human rights protection under the thinking of administrative law.It does not have a good result either that The Judicial Yuan uses the general legal principle to supervise the Legal Interpretation because of lengthy procedure,low caseload and the Grand Justice Council's explanation is not fully implemented.Scholars and lawmakers try to increase the number of the status law to supervise the Legal Interpretation in Taiwan region.The Legislative Yuan start to supervise the Legal Interpretation.through the decentralized legislative model and centralized legislative model.The decentralized legislative model provides procedure guarantee,mainly through The Tax Collection Act to provide procedure guarantee,effective guarantee and content guarantee of supervising the Legal Interpretation,Decentralized legislative model trys to provide the objective value order of supervising the Legal Interpretation.Centralized legislative model safeguards taxpayers' subjective litigation right.And Centralized legislative model becomes more popular and is now widely accepted by jurisprudential circle.The jurisprudential circle places great expectations on The Taxpayer Rights Protection Act.But it has a limited effect that the Administrative Court uses the status law to supervises the Legal Interpretation.The general legal principle and the status law both have the same functions,such as they both use the same examination standard.But the general legal principle and the status law both also have the different fuction.The status law plays the roles of rigidity and accuracy.The general legal principle plays the roles of judicial law-making.They both have advantages and disadvantages.Balancing the fuction of objective law and subjectivity right of the status law and paying attention to source of governance and subsequent supervision and the right protection thinking of judiciary authority can achieve good result of supervising the Legal Interpretation in future.This paper is divided into four chapters besides the introduction and conclusion:Chapter ? Introducing the Legal Interpretation's character,type,fuction and force of law.Pointing out that the tension between the Legal Interpretation and the administrative principle.And The Administrative Court and The Judicial Yuan both play an important roles in supervising the Legal Interpretation.Chapter ? Discussing the status of the general legal principle in public law in Taiwan region.Using empirical analysis to evaluate the results that The Administrative Court and The Judicial Yuan supervise the Legal Interpretation.Pointing out that The Administrative Court and The Judicial Yuan both doesn't do well.Chapter ? Analyzing that the legislation situation of the Legal Interpretation.Concluding that status law have the decentralized legislative model and centralized legislative model to supervise the Legal Interpretation.Decentralized legislative model trys to provide the objective value order of supervising the Legal Interpretation.Centralized legislative model safeguards taxpayers'subj ective litigation rightChapter ? Pointing out that The Taxpayer Rights Protection Act doesn't change the original dilemma.The general legal principle and the status law both have the same functions,such as they both use the same examination standard.But the general legal principle and the status law both also have the different fuction.The status law plays the roles of rigidity and accuracy.The general legal principle plays the roles of judicial law-making.They both have advantages and disadvantages.Balancing the fuction of objective law and subjectivity right of the status law and paying attention to source of governance and subsequent supervision and the right protection thinking of judiciary authority can achieve good result of supervising the Legal Interpretation in future.