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2016 | OriginalPaper | Buchkapitel

6. The Ideas of “Rights” in the “East” and “West” and Their Continued Evolution: A Case Study on Taxpayer’s Rights in Taiwan

verfasst von : Chi Chung

Erschienen in: Legal Thoughts between the East and the West in the Multilevel Legal Order

Verlag: Springer Singapore

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Abstract

Although the concept of “rights” has been discussed in numerous books and articles, a case study of taxpayer’s rights in Taiwan reveals insights into the evolution of the concept of “rights” pertaining to the relationship between state and society. In some issue areas, the realization of rights requires the state to abstain from interfering with society. In other issue areas, including taxpayer’s rights, the realization of rights requires the state to build a fair and sophisticated legal system, one that enables the successful assertion of rights. Through discussing the taxpayer’s rights in contemporary Taiwan, this chapter demonstrates how the idea of “rights” in a jurisdiction in the “East” has been influenced by ideas prominent in the “West.” Tax cases in Taiwan belong to the category of administrative litigation and, therefore, have been exclusively adjudicated by the administrative courts. Before entering the judicial system, tax cases first have to go through a Petitions and Appeals Committee. Only when this committee decides against the taxpayer may he or she bring the case to the judicial system. A tax case may also be brought before the Constitutional Court if a constitutional law issue is involved. Through a case study of the taxpayer’s rights in Taiwan, this article seeks to explore the possibility of continued evolution of these rights and, therefore, the problems of earlier generalizations.

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Vorheriges Kapitel Judicial Strategies and the Political Question Doctrine: An Investigation into the Judicial Adjudications of the East Asian Courts

Nächstes Kapitel Comparative Discourse in Constitution Making: An Analysis on Constitutional Framers as Dialectic Agent

For the idea of “rights” in the “West,” see, e.g., Berman (1983), (2003). For a comparison of rights in traditional China and the West, see, e.g., Lubman (1999), pp. 14–27.

The complicated relationship between the People’s Republic of China (PRC) and the Republic of China (ROC) on Taiwan is beyond the scope of this chapter. For brief introduction to the Republic of China on Taiwan, see, e.g., Wang (1997), p. 124; Chen (2003), p. 374; Chung (2009), p.233; and Wang (2014), p. 233.

See Said (1978), p. 1–2.

I am referring to Lubman’s book Bird in a Cage, Lubman (1999).

Roberto Mangabeira Unger, Law in Modern Society: Toward a Criticism of Social Theory (1976).

Lubman (1999), p. 15. As Unger himself does not specialize in the Chinese legal history, some statements may have to be considered with caution. See, e.g., Alford (1986), p. 915.

Lubman (1999), pp. 15–16.

Id. at p. 17.

Id. at p. 19. Lubman quotes Peerenboom (1993), p. 47.

Lubman (1999), p. 23.

Id. at p. 29.

See, e.g., Kirby (ed.) (2004).

Perhaps, partly due to the help of computer technology, no accuracy problems have been reported so far.

For withholding rules of Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom, and the United States, see Ault and Arnold (2010), p. 510.

Businesses with extremely small revenue size are subject to lesser reporting requirements, as stipulated by the ROC law.

The extent to which it is legitimate to incorporate “probabilities” in law enforcement deserves a serious inquiry. See, e.g., Schauer (2006).

Taxpayers in the ROC also have the right to review any information that the tax authority holds about them (Article 3 of the Personal Information Protection Act; geren ziliao baohu fa) and can request the correction of errors in such information.

The Executive Yuan, or the Cabinet, of the ROC is the executive branch of the ROC. The Examination Yuan (kaoshi yuan) is on a footing equal to that of the Executive Yuan.

The ROC’s postal service is operated by Chunghwa Post Co., Ltd., a state-owned corporation, which offers banking services as well. The Romanization of the quoted text is as follows: youzheng chujin yi nian qi dingqi chujin guding lilu.

Under the ROC’s three-level-two-instance system of administrative litigation, administrative litigation panels at district courts have jurisdiction over the following matters: (A) Summary proceeding cases. Summary proceeding cases include litigations for which the amount in dispute, or the total value of the claim, is less than NT$400,000. (B) Cases against rulings for traffic violations. (C) Procedures of interim order with regard to evidence or remedies for the abovementioned types of administrative litigations. (D) First instance for petitions requesting relief from the regulatory detention period and for petitions requesting judicial approval of its extension. (E) Enforcement of judgment.

See, e.g., Chang (2011), p. 593; Garoupa et al. (2011), p. 1; and Chen (2007), p. 647.

In other words, there is no “case or controversy” requirement for judicial review of constitutionality in the ROC. For “case or controversy” requirement in the United States, see, e.g., Brilmayer (1979), p. 297.

Interpretation No. 371 is one of the decisions made by the Justices of the Judicial Yuan.

Lubman (1999), p. 18.

Id. at 15. As Unger himself does not specialize in the Chinese legal history, some statements may have to be considered with caution. See, e.g., Alford (1986), p. 915.

See e.g., Alford (1987), pp. 108–109 (“The simplest of national markets envisioned by [Adam] Smith presumes a massive degree of government involvement in such things as maintaining national security and domestic tranquility, establishing a physical infrastructure of roads, harbors, sewers, and the like, issuing and regulating currency, protecting property rights, and providing a mechanism for the peaceful resolution of disputes that arise in that market…To this skeleton, we [the United States] and other modern welfare states have added a cast array of government activities that clearly impinge upon the free operation of the forces of supply and demand including, among other things, the mandating of primary and secondary education, the operation of public schools and universities, the provision of certain basic health services, the regulation of use of the airwaves, the outlawing of prostitution and slavery, and the establishment and enforcement of worker, consumer, and environmental safety measures.”; citing Polanyi (1975)).

For more information on these two schools of thought, see, e.g., Chan (Trans. & Comp.) (1963) and de Barry and Lufrano (Comp.) (2000).

Lubman (1999), pp. 15–16.

Id. at 17.

Id. at 19. Lubman quotes Peerenboom (1993), p. 47.

Hohfeld (1913), p. 16. It was identified as one of the 20 most important works of American legal thought. See Kennedy and Fisher III (ed.) (2006).

See Kennedy and Fisher III (ed.) (2006), pp. 48 and 64. (reprinting Hohfeld’s article originally published in 1913).

Lubman (1999), p. 23.

Id. at p. 29.

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Titel: The Ideas of “Rights” in the “East” and “West” and Their Continued Evolution: A Case Study on Taxpayer’s Rights in Taiwan
verfasst von: Chi Chung
Verlag: Springer Singapore
Buch: Legal Thoughts between the East and the West in the Multilevel Legal Order
Print ISBN: 978-981-10-1994-4

Electronic ISBN: 978-981-10-1995-1

Copyright-Jahr: 2016
DOI: https://doi.org/10.1007/978-981-10-1995-1_6