| 摘要: | 長久以來人類對於租稅的抗爭不斷的發生，直到現今仍不時於各式媒體上有著不同的聲音，為了觀察這樣的討論，本文試圖從歷史及理論等方式理解租稅的脈絡與人類對於租稅的觀點。
本文首先討論國家任務，說明當代國家與人民之關係，從過去人民因國家而得以生存變成了國家是為其生存而存在，並因此確立其正當性基礎，國家的任務是為了保障生活於其中的人民生活的各種需求，人民基於集體的選擇訂定理想的生活狀態，國家負起實踐該狀態的任務，也將所需的開銷分攤到人民的身上，奠定了租稅課徵的正當性基礎，同時也說明了稅收的界限是在於執行任務所需的開銷。
其次，透過觀察納稅人租稅遵從模型，發現不管在哪一個環節中，「公平」一事是非常重要的，且不同個體所受到影響的因素會因各自的狀態而有所不同，最直接的原因可以從「道德」著手。道德是一種價值觀的評論，不同的租稅主體將因不同的原因而做出相同的選擇，也區別出了法人與自然人在租稅評價上的差異，因為法人較難受到道德的影響。
接著，討論租稅負擔的分配，除了依據現代所認定的公平標準而認為所得為合適的課稅客體外，承擔租稅的兩種主體，自然人與法人也成為討論的重點，由於國家課稅的正當性基礎來自於社群的共同意志，法人是否應分擔稅負也產生疑義，並再次討論第二章關於「道德」的影響因素，就現階段而言尚未能有體系的去論述法人如何展現其道德於眾，因此對於財政心理學模型的套用上有困難，然而站在徵收經濟與推動政策的角度而言，於所得源頭課徵而避免稅基流失，且法人亦可影響政策，甚至其影響力可能遠高於自然人，對於法人課稅仍屬正當。
For a long time, human has fight with taxation continuously, and it still has different discourse in various media until now. In order to observe those discussion, this article attempts to understand the context of taxation and how people thinking of taxation from the history and the theory.
This article discusses the task of the nation first, explaining that the contemporary relationship between the nation and the people has changed from that the people survived because of the nation into that the nation exists for people, and therefore establishes its legitimacy. The task of the nation is to protect the people living in it. The people set their ideal living conditions based on collective choices, and the nation assumes the task of realizing this status, also allocates the expenses to the people, that is the legitimacy of taxation. It also shows that the limit of taxation lies in the expenditure required to perform the nation's task.
Secondly, by observing the taxpayer’s tax compliance model, it is found that “fairness” is very important, and the factors affected by different individuals will be different depending on their respective status, and the most direct reason may be "morality". Morality is a kind of comment on values. Different taxpayer will make the same choice for different reasons. It also distinguishes the difference in tax evaluation between juridical persons and natural persons because juridical persons are more difficult to be affected by morality.
Next, discuss the distribution of tax burdens. In addition to considering the income as a suitable taxable subject recently, the two subjects that bear the tax burden, natural persons and legal persons have also become the focus. Because the legitimacy of taxation comes from the common will of the community, it is also doubtful whether juridical persons should share the tax burden. And discuss "morality" again, at now, it has not been able to systematically discuss how juridical persons show their morality to the public, so it is difficult to apply the financial psychology model. However, from the perspective of the economy and policies, tax from the source of income can be avoided tax evasion, and juridical persons can also influence policies, and even their influence may be much higher than that of natural persons. So, it's legitimate for juridical persons to levy taxes. |
