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The content of this research is being studied by the viewpoint of explanatory concepts. Legislative suggestions are offered to provide other researchers to have alternative ideas and discussions of the current land value increasement regulations. The table of content is as the follows:
Chapter One
Introduction
First of all, issues provided on account of the relevant issues and facts from the conference of grand justice are mentioned to start the research. Secondly, supporting viewpoints with observation of historic facts and precise statistics. Thirdly, The aim of the thesis is to protect taxpayers’ rights on land value increasement tax issues.
Chapter Two
Concept, History and Analysis of Value Increase
A division of income and value increase conceptual system is found through the observations of complete and partial proposals of constitution composing to support the demonstration of constitution and laws concepts. From which the researcher wants to lead out constitution maker’s subjective thought toward the interpretation of value increase; moreover, according to constitutional clause 143 and 19, which involves the concept issues of absoluteness and relativity, the researcher also offers a detailed description.
Chapter Three
Rights Protection of Tax Payers and Practicing of Regulation System of Land Value Increasement Tax
Under the protection of tax payers’ rights to discuss righteous tax-paying concepts and practical theory of current legislative regulations are given based on demonstration results.
Chapter Four
Legislation Rules and Outlook
Due to the finding of paradox of current legislative system and conflicts with the rights of taxpayers, the researcher offers a resolution on account of the legislative theory and provides a suggestion on constructing new land tax regulations; furthermore, a principle of constitution and law making regarding land value increasement tax is concluded for the fundamental of law making in the future.
Chapter Five
Conclusions
Point reviews of each chapter and an outlook for land value increasement tax in globalization are written in this chapter. Under the Taiwanese Legislation dual taxing system, a future researching outlook is provided regarding taxpayer’s rights protection and avoidance of international dual taxing issues.
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