税捐法秩序及税捐正义为社会法治国家之重要工具,税法不仅形式上要求具备民主正当性,亦应具备实质上之正当性。由于税捐乃无对待给付之公法上金钱给付义务,其负担理由不仅基于法律规定,更在符合量能平等负担。基于税法之本质特色,除应运用一般之法学方法外,仍应适用税法特殊之法学方法,如量能平等原则所展现之实质经济解释、避税行为按常规予以调整等。税捐行政无法套用于传统之干预行政、给付行政的二分法,而应重视协同合作理念,由征纳双方共同追求团结社会之税捐公平负担。稽征机关有职权调查义务,对于纳税义务人有利及不利之事项,均应一律注意,尤其不得侵害纳税人之基本权;相对于此,纳税人则负有协力义务,以协助稽征机关掌握课税资料。然须注意者为,纳税人未尽其协力义务,仅使稽征机关就税捐债务之发生的证明程度得以降低,而不生举证责任导致之法律效果。另外,现代法治先进国家多成立税捐专业法庭、培育具备税务专业之法官,能够充分认识到税捐权利救济之法治国要求,并理解税法之本质特色,俾保障纳税人之基本权利。最后,税法之违宪审查,不应徒重租税法律主义,仍应衡酌税法之实质正当性,尤其应注重量能负担原则,始能保障纳税人之基本权,而达成社会法治国家之负担公平团结社会。 Tax order and donation justice is an important tool for countries under the rule of law in the country. Tax law not only formally requires the legitimacy of democracy, but also de facto legitimacy. Since taxation is a non-payment of public money on the obligation to pay, the burden of justification not only based on law, but also in an equal amount can equal burden. Based on the essential characteristics of the tax law, in addition to the general jurisprudence method, the special legal method of tax law should be applied, such as the substantive economic explanation as demonstrated by the principle of equal power and quantity, and the tax avoidance behavior should be adjusted as usual. The tax administration can not be applied to the traditional dichotomy of intervening in administration and administration, but should attach importance to the concept of coordination and cooperation and fair burden should be borne by both parties in their common pursuit of solidarity and taxation. The tax collection agency shall have the obligation of investigation of authority and shall pay special attention to those matters that are favorable and unfavorable to the taxpayer. In particular, taxpayers shall have the obligation to make concerted efforts to assist the collection organ Tax information. It should be noted, however, that taxpayers have not done their best to make their contribution to the contractual obligations, and only the extent of the burden of proof on the tax authorities’ debts incurred by the tax authorities has been reduced without the legal effect resulting from the burden of proof. In addition, most modern countries with the rule of law have set up tax special courts and fostered judges with tax expertise to fully recognize the legal state requirements for the relief of tax-donation rights and understand the essential features of the tax law in order to protect the basic rights of the taxpayers. Finally, the review of unconstitutionality of the tax law should not focus on tax legalism, but should still consider the substantive legitimacy of the tax law. In particular, we should pay attention to the principle of quantity and affordability, and can only guarantee the basic rights of the taxpayers, so that the burden of law- Unite society.