The Ideas of “Rights” in the “East” and “West” and Their Continued Evolution: A Case Study on Taxpayer’s Rights in Taiwan

Although the concept of “rights” has been discussed in numerous books and articles, a case study of taxpayer’s rights in Taiwan reveals insights into the evolution of the concept of “rights” pertaining to the relationship between state and society. In some issue areas, the realization of rights requires the state to abstain from interfering with society. In other issue areas, including taxpayer’s rights, the realization of rights requires the state to build a fair and sophisticated legal system, one that enables the successful assertion of rights. Through discussing the taxpayer’s rights in contemporary Taiwan, this chapter demonstrates how the idea of “rights” in a jurisdiction in the “East” has been influenced by ideas prominent in the “West.” Tax cases in Taiwan belong to the category of administrative litigation and, therefore, have been exclusively adjudicated by the administrative courts. Before entering the judicial system, tax cases first have to go through a Petitions and Appeals Committee. Only when this committee decides against the taxpayer may he or she bring the case to the judicial system. A tax case may also be brought before the Constitutional Court if a constitutional law issue is involved. Through a case study of the taxpayer’s rights in Taiwan, this article seeks to explore the possibility of continued evolution of these rights and, therefore, the problems of earlier generalizations.