税源管理是税收工作的重要组成部分,贯穿于税收征管的全过程。完善税源管理是各国(地区)税务机关面临的重要课题。作为行政行为的税源管理,其概念如何把握、方式如何规范、手段如何运用,都与公法上的比例原则密切关联。本文拟从台湾地区两起税源管理案例入手,试图予以厘清。 Tax revenue management is an important part of tax work, runs through the whole process of tax collection and management. Perfecting tax source management is an important issue that tax authorities in various countries (regions) are facing. As a tax source management of administrative acts, how to grasp the concept, how to regulate the ways and how to use the instruments are closely related to the principle of proportionality in public law. This article intends to start with two cases of tax source management in Taiwan and try to clarify it.