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--~••~•tt·•~M~~--••t~•••·••~•-mKeywords: Ability to pay principle, Head Tu:, benefit principle, tax progression,
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minimum of existence, source theory, comprehensive income theory, accretion theory, Market income theory, principle of competement neutrality, sacrify theory, benefit theory.
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S't¥U~NfljU oAbstract
As a fundamental principle in tax law is ability-to-pay principle in Taiwan either in praxis or in theory convicted. But the content and essence of the principle are still not clear and need to be concreted.
Based on the developing history of the principle in many countries, three indicators for the ability according this principle are income, estate and consumption. The concreted sub principles for ability to pay principle are universal principle, whole income principle, real value principle, realization principle, net principle, whole life principle, individual taxation principle, comprehensive income principle and the principle of taxation according the economic material affairs. Also according this ability-to-pay principle the minimum of existence has been guarantied to be tax exemption. On the other hand the tax progression is not necessary based on the ability to pay principle. It is more or less from the social state principle in constitutional law. Though this principle as a fundamental principle in tax law, we still can find some limitations and restrictions for such cases, especially in the tax regulations to search for the social and the simplify purposes.
