Receptions of law and the legal basis for the resolution of tax disputes: the experience of the Republic of China (Taiwan)
Tax disputes are considered by ordinary and special courts. The latter include, among others, administrative courts. If tax disputes are in the exclusive jurisdiction of administrative courts, then a separate procedure for protecting the rights of taxpayers is formed. One example is the judicial system of the Republic of China. In the given article the characteristics of the judicial system and data on the formation of administrative law in Taiwan, examines the legal framework and practice of resolving tax disputes are presented. Taiwan's judicial system is divided into two branches: ordinary courts and administrative courts. Tax disputes are considered by high administrative courts and the Supreme Administrative Court. The division of courts into two branches and the consideration of tax cases by administrative courts of Taiwan forms a difference from the judicial systems of the People's Republic of China, Hong Kong and Macao. The formation of a new Chinese legal system, including the judicial one, began in 1912. With the loss of the Republic of China's control over the Chinese mainland, the further evolution of legal systems took place in different ways in the two territories. Taiwan's legal system and legal culture are subject to foreign influences. Despite the high degree of this influence, Taiwan has not followed the path of codification in terms of legal sources. The absence of a tax code has not led to the regulation of administrative remedies in special tax laws. Unlike France, tax disputes in Taiwan are not dealt with by ordinary courts. However, in addition to resolving tax disputes, Taiwan's tax legislation also provides for the participation of courts in legal relations not related to dispute resolution. This is a separate block of legal regulations, dispersed according to tax laws (rules) and secondary legislation. Taiwan's tax and customs legislation uses the concept of administrative remedies, which includes review, complaint, and administrative process. The review is carried out by the tax and customs authorities. Complaints are sent, as a general rule, to the Ministry of Finance of Taiwan. The legal basis for the revision is a special non-tax law, which is general, i.e. it is applied not only in the case of tax disputes. The establishment of the procedure for filing a complaint in a special non-tax law can be considered as the absence of an autonomous procedure and, most likely, as an argument about the branch affiliation of Taiwan's tax law. The attribution of tax disputes to the exclusive jurisdiction of administrative courts of Taiwan and the existence of a unified system for protecting taxpayers' rights does not lead to the prevalence of positive judicial practice for taxpayers. The author declares no conflicts of interests.
Keywords
reception,
judicial system,
tax disputes,
administrative remedies,
TaiwanAuthors
| Shepenko Roman A. | Moscow State Institute of International Relations (MGIMO) | r.shepenko@inno.mgimo.ru |
Всего: 1
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