The Principle of Substantive Taxation in Tax Laws: The Contract of Borrowing Other's Name for Real Estate Registration and The Related Questions

Abstract

The feature of the contract of registering real estate under other person’s name is the “inconsistency of name and reality ” which often results in a great deal of disputes what reflected in the party’s right and obligation In the application of civil law it is necessary to characterize contract by exploring party’s manifestation of intention which in accordance with public policy and morals The other is in tax matters taxation authorities following the principle of taxation by law and the principle of substantive taxation to determine taxation Then tax collection authorities have difficulties on determination of tax debts due to inconsistency of name and reality of the contract of borrowing other's name for real estate registration Therefore they should acknowledges that the constituent elements and facts of the tax assessment based on final economic substance relationships of actual rights and benefits entitlement or strictly external relationships of legal forms which is the related questions in tax law derived from the contract of borrowing other's name for real estate registration The tax collection authority acknowledges that the constituent elements and facts of the tax assessment shall be based on the existence of actual economic relationships and their related interests The dissertation would discuss that how to acknowledge the actual taxpaying ability of the allocated tax revenue in the registering real estate under other person’s name following the principle of substantive taxation in tax laws

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