行政執行法之禁奢條款與基本權衝突研究

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Title:	行政執行法之禁奢條款與基本權衝突研究 Research on Administrative enforcement Act Of Sumptuary clause and basic right conflict
Authors:	蔡元鴻 HUNG, TSAI YUAN
Contributors:	法律學系碩士在職專班
Keywords:	禁奢 Forbid extravagant
Date:	2013-06
Issue Date:	2013-09-26 13:37:01 (UTC+8)
Abstract:	摘要針對破產債務人之奢侈浪費行為所衍生之認定問題，已成為目前影響裁定破產不免責之最大因素，而且欠稅大戶毫不避諱之奢侈浪費行為，更使得其他誠實納稅之人民感到氣憤不公平。我國於2010 年行政執行法第17-1 條正式公布施行，即是參考仿照香港破產法制之規定內容，針對欠稅大戶之生活程度明確列舉禁止規定，是我國第一個對奢侈浪費問題明確提出標準供參考之法條。雖然破產債務人與欠稅義務人兩者有本質上之不同，但對於積欠私人金錢債務或滯欠國家稅金債務所衍生之生活程度規範，於某種程度上也有其相似性存在。故本論文將自我國對於行政強制執行法之禁奢條款制度之施行現狀下，嘗試對於「奢侈浪費」行為提出判斷標準，並佐以行政執行法第17-1 條之禁奢規定，以期形成較明確、具體、清晰之判斷流程，並讓禁奢制度趨於一致，進而為我國建構出禁奢制度之藍圖。我國憲法本文之主要特色為揭櫫主權在民之理念，明定人民自由權利之保障，因此在談到民主政治時，就是一般所謂之民主憲政。何謂憲政？簡單來說就是法治，而“法”就是指法律，所謂“治”就是指管理。『法治』之解釋就是指政府與人民之一切行為與活動，都要依據憲法及法律來管理與規範之意思；這種依法而治之憲政體制，就是我們所稱謂之民主憲政之政治體制，所以民主法治國家與憲法是絕對不可分離之。根據西洋民主政治之發展，所得到之結論就是法治，然而法治並非就是藉嚴刑峻法來遏止犯罪或完全之不考量理與情，台灣社會更是普遍以情、理、法為判斷是非與優先考量之順序，是以每一位國民都有守法守紀之義務與責任；法律之前人人平等更是法治國家重要之原則，基於對每個獨立個體相同之對待與尊重，妥善之立法與修法制度至為重要。肇因於民主浪潮之推進與昇華；現代化國家之人民對基本人權之保障與對良善憲法需求之渴望、使得多數之國家或地區之律法有朝向限制政府之權力及保障人民之權利之方向邁進；自此人性尊嚴之課題無庸置疑成為人權之最高指導原則藉由憲法之不斷精進與改良使國家機器能成為受人民監督與管理之萬能政府，我國更是藉由分權制衡、權能區分、五權憲法與均權制度來達成人民有權、政府有能之目的，本文之後續之相關論述中分別引入慣用之法理觀念諸如：法律優位原則、法律保留原則、法之位階理論、授權明確性原則、再授權禁止原則、不當聯結(之)禁止原則、憲法中之平等權、自由權、受益權..等基本權之保障來強化筆者相關論述之法理基礎。在西洋文化中，法律代表著公平與正義，最大之功用是在維護社會之秩序及保障個人之權益。因此人民都崇敬並遵守法律且重視法治並且維護法治。現今世界上許多民主國家都有憲法並且遵循憲法來施政，中華民國亦是如此。一個國家所有之機關組織、賦予之職權與人民之福祉、權利與義務於憲法中都具體明確之給予規範。其含意為：一方面規範政府用來保護人民之合法權利，另一方面也使人民藉由直接民權選舉總統、副總統及民意代表等之方式，間接參與管理政府之事務，這就是民主國家中所實施之民主立憲政治，其內容不但是法治政治也是民意政治。然而在憲法規範保障下之基本人權與目前世界各先進國家大力倡導之兩國際性公約（卽公民與政治權利國際公約與經濟社會文化權利國際公約）與行政執行法中之禁奢條款是否有所牴觸，是本文研究討論之重點。 Summary The extravagant waste behavior aiming at bankrupt debtor develops it to affirm a problem,Have already become currently and influenced to justify a bankruptcy unavoidably the biggest factor of responsibility,And owe a big door of tax milli- not the extravagant waste behavior of the taboo,The people making the other honesties pay tax more feel angry and unfair. Our country the administration performance method Article 17-1 formal announcement implement in 2010，Is reference to follow the rules content of bankrupt legal system in Hong Kong,Aim at the cost of living of owing the tax big door to definitely enumerate to forbid rules, It is our country's first to definitely put forth standard to provide the method of reference to the extravagant waste problem. Although bankruptcy debtor with owe a tax obligation the person has essentially of dissimilarity, But for accumulate to owe private money obligation or Zhi to owe a national tax gold the cost of living standard developed by obligation, In to some extent that also exist it the likeness. So this thesis self country for administration compulsory execution method it forbid the enforcement present condition of extravagant item system bottom, The trial puts forth judgment to"is extravagant wasted" behavior standard, And the Zuo carry out the method Article 17-1 by administration, it forbids extravagant rules, Form by expecting a little bit definitely, concrete and clear judgment process, And let to forbid extravagant system to jump together. The main special feature of our country's constitution this text for announce sovereignty in the people's principle, Clearly certainly people the guarantee of free right, Consequently while speaking of democracy, It is a generally so-called democracy constitutional government. What is meant by a constitutional government?Is simple to come to say to is a rule of law, And"method" mean law, It is so-called to"cure" to mean a management. The explanation of "rule of law" means government and the people's all behavior and activity, All want according to the constitution and the law and manage with the meanings of standard, All want according to the constitution and the law and manage with the meanings of standard, Is us the political setup of the democracy constitutional government of title, So democracy country under the rule of law and constitution absolutely can not separate it. According to the development of western democracy, The conclusion gained is a rule of law, However the rule of law don't stop a crime with severe law or completely it doesn't consider reason and feeling, Taiwanese society is more universal to take feeling, reason and method as to judge a right and wrong and have the initiative the sequence of consideration, Have already obeyed the law the obligation and responsibility of guarding Ji by each citizen, The law previous everyone is equal is also important country under the rule of law principle, Owing to each independent individual homology it treats with respect, Appropriate lawmaking with fix a legal system degree to is importance. BE caused by democracy wave tide, it pushes forward and sublimates; Modernize the guarantee of the people to the fundamental human rights of nation and to the desire of good kind constitution need, Make national majority or the Lyu methods of region have the government is toward the restriction of the direction of the right of power and guarantee people move forward,;From that time on the topic of human nature dignity without a doubt becomes human rights most Gao guideline, Make the national machine able to become is inspected by people by the continuously aggressive constitution and improvement with the all-powerful government of management, Power check and balance, separation of powers and authorities, five powers constitution and equality of rights system that our country is also by dividing into to reach people to have power, government to have the purpose of ability, This text is continuous after of lead to go into to consistently use respectively in the related treatise of legal theory idea such as: The law excellent principle, law reserves an of principle, method rank theories, authorize an explicit sex principle, again authorization forbid principle, not appropriate coupling(it) to forbid a principle, the equal power in the constitution, free power and beneficial rights..Wait for the guarantee of basic power to enhance the legal theory foundation of the writer related treatise. In western culture, The law represents equity and justice, The biggest effect is safeguarding the rights of social order and guarantee individual. Therefore the people all respect adore and obey law and value rule of law and safeguard a rule of law. Many democratic nations all have constitution and follow constitution to administer in the world at present, R.O.C. is also such. An organization with all nation organizes, gives of authority and the people's welfare, right and obligation in constitution all concretely explicit of give standard. It contains to mean:On the other hand the standard government uses to the legal right of protecting the people, Make the people elect the way of president, deputy president and councilmen etc. by the direct people's rights on the other hand, indirectly participation management government of business, This is in the democratic nation carry out of the democracy constitute politics, Its content isn't only rule of law politics is also public sentiment politics. However in the constitution standard guarantee bottom of the fundamental human rights strongly initiate currently with each advanced countries of world of two international convention( ?Citizen and political right international convention and economic social cultural right international convention) Carry out with administration in the middle of the method it to forbid if the extravagant item has an outlaw, It is the point of this text research discussion.
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