Income tax and the Constitution

Author: Ge Kechang
Publisher:
Publish Date: 2004-11-01
Features: This book is divided into six parts: "Comprehensive Income Tax and the Constitution," "Constitutional Perspectives on the Two-Tax Integration," "Interpretive Decrees and Fiscal Administration," "Rent Control and Income Adjustment," "Review and Reform of the Territorial Principle of Comprehensive Income Tax," and "Judicial Interpretations and Company Merger Loss Deductions." This book aims to discuss the relationship between the constitution and income tax through theoretical and practical perspectives, particularly drawing on the experience of Taiwan. While income tax constitutes a significant part of national finance today, the levy of income tax itself also heavily infringes upon the fundamental rights protected by the constitution. The constitution not only lays the constitutional foundation for taxation but also sets forth principles and boundaries that the executive, legislative, and judicial branches must follow in taxation. Therefore, this book analyzes and comments on several important legal disputes in income tax law from a constitutional perspective.