The Legal Basis of Tax Administration System in the Republic of China (Chinese Taipei)

The organizational system of tax administration can be defined as a set of central and local administrative authorities responsible for the implementation of tax legislation. When studying the tax law of foreign states (territories), this system is not always given due attention. However, without systematic and up-to-date information about the organizational system, information about taxation is only partially reliable, in the sense that additional data may affect the final conclusions. The organizational systems of tax administration in states (territories) vary, being influenced by various factors. In this context, the Republic of China (Chinese Taipei), better known as Taiwan, is a noteworthy example of the organization of central and local administrative bodies responsible for tax law enforcement. The purpose of the study is to determine the legal basis and composition of the organizational system of tax administration, to establish the linear and functional subordination of central executive authorities and local administrative authorities, to identify their powers to manage taxation, to identify the links between the administrative division and the system of bodies for the control and collection of national and local taxes. Comparative legal and formal logical methods were used in the research. It has been established that the division of taxes (into national and local) determines the composition of the organizational tax administration system, but there may be no direct connection between the administrative division and the system of tax control and collection authorities. The assignment of taxes to issues (subjects of jurisdiction) of self-government does not exclude functional subordination to the central executive authorities of local administrative bodies.