The Cooperative Obligation of Profit-Seeking Enterprise

Abstract

Profit-Seeking enterprise must file income tax in May every year there are many facts about the taxation requirements for profit-seeking enterprise occurs within the scope of the taxpayer's control Competent tax collection authorities have difficulty grasping taxation facts therefore in order to implement the ability to pay principle and achieve the purpose of fair and lawful taxation that is the taxpayer is reminded of the cooperative obligations such as the presentation of account books and documents to help the competent tax collection authorities clarify the taxation facts Hence the cause if profit-Seeking enterprise didn’t show its account books when competent tax collection authorities being investigated the competent tax collection authorities may verify its income in accordance with Article 83 of the Income Tax Act according to the information obtained or the profit standard of the same trade concerned However whether the taxpayer is given a cooperative obligation that violates the principle of proportionality which leads to the dilemma that the person of profit-seeking enterprise cannot fully cooperate or competent tax collection authorities fails to comply with the confidentiality obligation will it affect the business secrets within the profit-seeking enterprise This research will explore the impact of the requirements of cooperative obligation on profit-seeking enterprise The cooperative obligation in the tax Act involves concepts such as the principle of legal retention the principle of legal certainty and the principle of proportionality In order for taxpayers to perform cooperative obligation the competent tax collection authorities must abide by the basic constitutional principles mentioned above and the competent tax collection authorities shall not be lazy and do not conduct investigations but expect that the taxpayer shall provide a cooperative obligation to clarify the taxation facts In order to avoid the abuse of cooperative obligations this research attempts to base on abstract constitution principles through interactive observation with practical cases to observe the cooperative obligations of the profit-seeking enterprise and its responsible person whether there are difficulties in fulfillment and to discuss related controversial issues It is expected that in the system of cooperative obligation in the tax act the protection of basic rights related to the Constitution can be implemented to ensure the rights of taxpayers so as to achieve fair taxation and implement due process of law

Date of Award	2020
Original language	English
Supervisor	Wen-Chin Chen (Supervisor)