Analysis of Legal and Tax Disputes on Reserved Land for Public Facilities: The Judgment of the Supreme Administrative Court (110) Shang Tzu No. 561

Abstract

稅法規定，人民土地被政府劃為公共設施保留地後，得享有特別稅率或稅捐優惠。但關於該保留地之判定，司法實務與學說間尚有差異。本文認為，該判定於稅法議題上應取向量能課稅原則才不會落入形式判斷，而違反平等原則的錯誤。