人民有納稅的義務為憲法第十九條所明定，然而於實務上，卻存在著許多欠稅不繳稅款的欠稅大戶，動輒欠繳上億元應納稅金。收到人民應納稅款才是稅捐稽徵之最終目的，稅捐稽徵法第24條之限制出境制度，利用禁止欠稅之納稅義務人出國之間接方式，以做為租稅保全手段，然而執行至今，仍存在著許多欠稅大戶，可見此制度成效不彰。故本文認為，現行限制欠稅之納稅義務人出境制度應重新審視，以確保稅款徵收的可能性和維護法制秩序的安定性。 有鑑於此，本論文主要從財經法學角度，針對我國稅務案件中，欠稅之納稅義務人遭受限制出境的案例為主要研究對象。首先以經濟理論分析為基礎，對限制出境制度做一個客觀的經濟分析，再由各種法制的由來、立法目的和精神，限制出境案例，從向行政院訴願之案例至高等行政法院裁判判決再至大法官釋字案例，各層級的限制出境情況和見解，逐一介紹，對限制欠稅之納稅義務人出境制度來做深入探討，最後再對限制出境所遭遇的情況，從上述的經濟、法律見解中，找出一個最合理客觀的分析，再利用此分析結果，建議將來修法方向和實務上徵收稅款方式，以落實確實徵收稅款的目的。 Article 19 in the Constitution, the resident has the duty to pay the tax. But in practice, there are many tax payers do not pay taxes, frequently unpaid tax payable over billion. Article 24 in the Tax Collection Act is restriction on leaving the ROC. It restricts the tax payers who do not pay taxes. Tax Safeguards is an indirect way to collect tax. It is the purpose that collected the tax payable. However, there are still many tax payers do not pay taxes. The system is ineffective. The law of restriction on leaving the ROC should be re-examined to ensure that the possibility of tax collection and maintenance of legal order. For this reason, this paper focuses on the tax payers who do not pay taxes and restrict on leaving the ROC from the perspective of financial law. First, this paper provides an economic theory. Then it introduces the origin of the various legal and purpose. And then it introduces the spirit of legislative and a wide range of cases to analyze restriction on leaving the ROC. Finally, finding the most reasonable and objective analysis from the economic and legal opinion. Using this analysis, the proposed future direction of amending the law and tax practice way to implement true tax purposes.
