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The enhancement of government administrative efficiency to satisfy public demand has been a paramount concern to public administration. Tax administration is a very special part of government work because of its close connection to the general public. That is why the constitution has been particularly designed to make tax legal positivism, one of the most important administrative principles in modern democratic Taiwan. Tax administrative remedy is a balancing measure between the fundamental rights and obligations of taxpayers. However, in recent years, disputes over tax administrative measures have become commonplace, with the number of cases still on the rise. Government reframed two laws, the Petition Law and the Administrative Law were promulgated and put in force on July 1, 2000, and the Administrative Procedure Law was promulgated and put into effect on January 1, 2001. efficiently protect taxpayers’ rights and interests. That such law, designed to protect the rights of citizens whether it will affect government administrative efficiency, especially in tax administration, is worth pondering. However, disputes resolved through improved management, remain to be seen. The aim of this study is to provide an economic analysis of tax administration from a legal viewpoint and suggest ways in which it may to rationalized according to the evolution of the legal system, of what is to make the tax administrative remedy effectively meet the principles of fairness and justice while developing and enhancing efficiency so as to make the tax administrative remedy system more comprehensive.
This thesis uses the remedy of national tax collection represent for tax administrative remedy, and takes the administrative remedy of the National Tax Administration of Taipei, Ministry of Finance for examples. This study courses scientific principle, judgment of the Administrative Court, the connection meeting of Presiding Judge, Administrative Court, and remedy, collocated with theory, scientific principle and practice. It includes information gleaned from interviews with concerned personnel and explores issues related to management efficiency concerning the tax administrative remedy of national tax collection. The findings include the following: (1) Due to information asymmetry, communication with and management of agencies are more important than direct management of tax collection personnel or taxpayers; (2) There is an urgent need for legalizing the arbitration system in areas such as compromise and negotiation; and (3) The ultimate results of the tax administrative remedy show improvement in the enforcement of the law by administrative units. An analysis of a 2-year period indicates that taxpayers win approximately one out of 100 cases. According to the survey in recent years, the winning-rate of taxpayers is much less than what we think, and the thesis is worth being a reference for who likes to file administrative remedy petition.
From these important discoveries, this study raises a few suggestions for the reference of related government agencies and staff. In addition, this study points out the possible direction of future studies.
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