Administrative Procedures and Basic Rights of Taxpayers

Author: Ge Kechang
Publisher:
Publish Date: 2005-01-01
Features: This book is largely composed of two parts. The first part collects articles that primarily examine procedural and distributive justice from the perspective of tax and financial law, accounting for half of the administrative litigation cases since the implementation of Taiwan's "Administrative Procedure Law." In other words, it tests tax and financial administration against the concept of a substantive rule of law. The second part applies the first part's principles by using hypothetical cases, analyzing legal issues through concise textual explanations. It further employs problem-solving and discussion methods to enable taxpayers to independently judge matters according to the law, supplemented by argumentation and reasoning to persuade others, thereby safeguarding taxpayers' fundamental rights.