Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/124114
|
| Title: | 稅務訴訟中法官背景對訴訟結果影響之研究
The study on the effects of judges` social background on tax litigation outcome |
| Authors: | 林至容
Lin, Chih-Jung |
| Contributors: | 陳明進
Chen, Ming-Chin
林至容
Lin, Chih-Jung |
| Keywords: | 社會背景
納稅者權利保護法
Social background
Taxpayer Right Protection Act |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:42:18 (UTC+8) |
| Abstract: | 本文以最高行政法院105年至107年營利事業所得稅案件判決書，探討我國稅務訴訟中法官的社會背景對訴訟結果之影響。實證結果顯示，法官之社會背景確實對上訴人勝訴率有所影響。此外，納稅者權利保護法的通過及施行亦對上訴人勝訴率產生正向影響，確實達到當初立法之目的與精神。最後，經分析納保法通過後之判決書，發現稅務專庭各庭間產生顯著差異，上訴人可能因此面臨不同之訴訟結果。
This paper examines how judges’ social background influence the tax litigation outcome. By collecting verdicts of corporate income tax in supreme administrative court from 2016 to 2018, the empirical result illustrates that judges’ social background are significantly related to the corporate income tax litigation. In addition, the enforcement of the Taxpayer Right Protection Act substantially enhances the probability of winning rate, which achieve the initial purpose of the law. Finally, we find that the specialized tax courts have differences between themselves, causing the appellants undertaking unstable risk of the litigation outcome inevitably. |
| Reference: | 王全三、廖珮真與林敬偉，2010，訴訟代理人專業背景對所得稅訴訟案件的影響，台大管理論叢，第20卷第2期：173-207。
王金壽與魏宏儒，2011，法官的異議與民主可問責性，政大法學評論，第119期：41-45。
林秀鳳、陳岳鴻，2016，一視同仁？法官專業化對稅務訴訟代理人訴訟績效之影響，中華會計學刊，第12卷第1期：1-42。
陳清秀，2010，推計課稅之研討，台灣法學雜誌公法特刊，第195-215頁。
陳清秀，2017，納稅者權利保護法對稅務訴訟審理之影響(上)，植根雜誌，第33卷第11期：417-440。
黃士洲、簡銀瑩與林世銘，2014，官官相護？訴訟當事人身分影響稅務訴訟結果之初步證據，台大管理論叢，第25卷第1期：185-214。
葛克昌，2011，租稅法發展專題回顧：近年來行政法院判決之分析，台大法學論叢，第40卷第S期：1907-1944。
葛克昌，2017，未施行前納保法應否適用，稅務旬刊，第2377期：24-25。
葛克昌與馮嵩崴，2018，事實審可否提出反證推翻推計—最高行政法院107年度判字第6號判決，月旦裁判時報，第76期：41-46。
蔡孟彥，2017，納稅者權利保護法施行後爭點主義之研討，月旦裁判時報，第65期：79-93。
Ashenfelter, O., T. Eisenberg, and S. J.Schwab. 1995. Politics and the judiciary: The influence of judicial background on case outcomes, Journal of Legal Studies, 24(2) : 257-281.
Collins, P.M. Jr., K. L. Manning, R. A. Carp. 2010. Gender, critical mass, and judicial decision making, Law and Policy, 32(2): 260-281.
Edwards, W. 1961. Behavioral decision theory, Annual Review of Psychology, 12:473-498.
Howard, R.M. 2005. Comparing the decision making of specialized courts and general courts: an exploration of tax decisions, The Justice System Journal, 26(2): 135-148.
Langevoort, D. C. 1998.Behavioral theories of judgment and decision making in legal scholarship: A literature review, Vanderbilt Law Review,51(6): 1499-1540.
Schneider, D. M. 2005. Using the social background model to explain who wins federal appellate tax decisions: Do less traditional judges favor the taxpayer? Virginia Tax Review, 25(1): 201-249.
Simon, H.A.1959. Theories of decision-making in economics and behavioral science, The American Economic Review, 49 (6): 253-183
Steffensmeier, D., and C. Herbert. 1999. Women and men policymakers: Does the judge`s gender affect the sentencing of criminal defendants, Social Forces, 77 (3): 1163-1196. |
| Description: | 碩士
國立政治大學
會計學系
106353103 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353103 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900051 |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 310301.pdf | 1923Kb | Adobe PDF2 | 139 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
