2017賦稅人權宣言全球連署活動起跑
2017-12-31


2017年賦稅人權宣言連署活動起跑,「賦稅人權宣言」本會及民間NGO團體已陸續在每年於印度甘地學校召開的全球大法官會議中展開簽署,期成為聯合國文獻。本會將於2017年12月8日下午6:30舉辦「人權之夜」晚會,並於會中推動「賦稅人權宣言」全球連署活動。


(圖二照片來源:臺灣英文新聞https://www.taiwannews.com.tw/ch/news/2157017

『賦稅人權宣言』全球連署 台灣啟動
https://www.taiwannews.com.tw/ch/news/2157017

「賦稅人權宣言」全球連署 在台灣熱烈啟動
https://www.nownews.com/news/20130225/320131


(照片來源:聯合國世界公民總會http://www.worldcitizens.org.tw/awc2010/ch/2014120910HRF/ch/index.php?unit=2a&pid=g01

兩公約上路成效不彰 國內外學者疾呼賦稅人權待重視 http://www.worldcitizens.org.tw/awc2010/ch/2014120910HRF/ch/index.php?unit=2a&pid=g01

賦稅人權宣言
 
    全球很多把普世人權價值視為其社會核心價值的國家,正面臨著真正的挑戰。賦稅是國家建設發展的基石,不合理的賦稅徵收直接影響人民的財產權及生存權等基本人權,更影響到家庭的存續、兒童的成長生存及社會的穩定、發展,賦稅人權已成為國際人權潮流之普世價值。因此,建立賦稅人權的機制,是國家保障人民基本權的重要一環。我們呼籲各國政府建立起下列制度:
有鑒於賦稅的合理對人民生存權影響至大,因此,國家賦稅徵收應維護人民基本生存權。

    有鑒於賦稅是對人民財產權之剝奪,因此,賦稅徵收應有法律明確範圍,及明確的稅務名目,政府部門不得恣意擴張。
   
    有鑒於賦稅徵收及處罰應遵守正當法律程序,並符合比例原則,因此,政府應確保人民的賦稅防禦權、隱私權及知的權利。

    有鑒於社會經濟秩序之維持及保障,因此,賦稅徵收應遵守一般法律原則,不得過度侵犯人民契約自由,以維護私法自治原則。

    有鑒於維護社會經濟及人民法律關係之安定,因此,賦稅爭議之解決應符合一般法律規定之時效限制,不得無限期延長。

    有鑒於人民與政府間賦稅紛爭之消彌,因此,賦稅課徵事實之判斷,應依證據並遵守論理及經驗法則,以求合理客觀。
有鑒於人民遷徙自由及生存權、工作權應受保障,因此,政府以賦稅徵收為由限制人民入出國自由時,必須兼顧國家公益及人民基本權之衡平,並遵守法官保留原則及比例原則。

    有鑒於救濟權是保障人民基本權之最後一道防線,因此,政府應建立符合正當程序且有效率之救濟體制,並確保裁決人員皆具國際人權觀念、賦稅專業及法律知識。

    人性尊嚴之尊重為保障人權最基本的要求。憲法與法律制定及國際人權公約等的原則與精神,主要在保障人的基本權利不受非法侵害,使人人生而平等,並彰顯人性應有的尊嚴。賦稅與尊重人權的關連性必須被正視,呼籲各國政府應推動賦稅公平與合理性之建制,以人民權益為依歸,實踐賦稅正義。


Declaration on Taxpayer’s Human Rights

    Many countries around the world are facing real challenges in making universal human rights the core values of their society. Taxation is the foundation upon which a State can develop and prosper. However, illegitimate tax collection severely impacts the fundamental human rights of a taxpayer such as property rights and the right to life. Unjust taxation can further deteriorate the living of a family, the growth and survival of children, and the development and prosperity of a society. Taxpayer’s human rights have naturally become a key universal value to promote as integral to human rights around the world. Thus, a fair, equitable and legitimate taxation scheme is of paramount importance to the protection of human rights and national development. We advocate that national governments observe the following principles:

    In witness of the important impact on the right to life, the national government should protect the basic fundamental right to life when collecting taxes due.

    In witness of the deprivation of civilian properties from tax levies,  the tax collection should be based on clear guidelines/rules set by Tax Law, which should not be escalated by the government in unfounded and unjust ways. 

    In witness of the due process of law for taxations and related penalties in compliance with the principle of proportionality, the government should define the defenses and remedies available to taxpayers, protection of privacy, right of relief and right to be properly informed.

    In witness of the maintenance of economic and social order, taxation should abide by Law and not exceed the freedom of contract so as to maintain the autonomy of private law. 

    In witness of the stability of economics and society, and the maintenance of a stable relationship of civilians with Law, the proceedings and the resolutions of tax disputes should follow a legal path within a reasonable timeframe and be made as swift as legally possible.

    In the settlement of tax disputes between taxpayers and the government, tax collections should be based upon evidences and follow the principle of reasoning and the rules of experience.

    Considering the importance of the protection of the right to liberty of movement lawfully within the territory of a State, and the right to life and the right to work, the government when collecting taxes should take into consideration the balance of national interests and the protection of human rights and abide by the principles of proportionality and reservations made by the judge.
The right to remedy is the last defense to protect basic civil rights. Therefore, the government should develop a scheme complying with just and effective procedures, and ensure that those involved in the adjudication have a knowledge of international human rights, a law background and taxation expertise.

    Respect for humanity is the first step towards protection of human rights. The protection of fundamental human rights has been clearly articulated in International Human Rights Covenants, the constitution, relevant laws and regulations and should be free from illegal infringement. Everyone is born equal and deserves the same respect for fundamental human rights. The relation between taxation and the respect of human rights should be highlighted and reiterated. National governments are urged to make the reforms necessary to create a taxation system with impartiality, reason and equality so that justice may prevail. 


   
社團法人中華人權協會 CHINESE ASSOCIATION FOR HUMAN RIGHTS 版權所有 戶名:社團法人中華人權協會 劃撥帳號:01556781           統一編號:04137345 
地址:10053 臺北市中正區杭州南路一段 23 號 4 樓之 3 電話:(02)3393-6900 傳真:(02)2395-7399 E-Mail:humanright@cahr.org.tw  瀏覽人次:5840199