The inheritance tax is to tax the rich, most estate and gift tax concentrated in a few rich people to pay, due to taxes are free obtaining, a sense of pain for the taxpayer is inevitable, caused a small number of taxpayers have a mind of avoiding tax. And, since the incentives of tax planning, they use private arrangements to circumvent tax. When the assessment disposition exists gap with acknowledge and expectation of taxpayer. They have the rights to bring tax relief in the rule of law, but review and appeal are the relief system of administrative organ, in the state of both levied parties stick to their own opinion, ultimately still depends on the system outside administrative system--the people-centered judicial adjudication.
The research through the collection of rulings by the Taipei High Administrative Court, aims at the case of estate and gift tax, the tax authorities made taxable disposition by means of gift and substantive principles of taxation, brought administrative litigation and judged real tax, treated as a gift, by registered, triangular transfer, like premium…etc. via the administrative court, to study and to do content analysis; also, to make discussion on case contents, views of taxpayers and tax authorities and the ruling of the administrative court for practitioners and litigation agents’ reference; to reduce litigation source and to reduce both levied litigation costs.
In end of this article made recommendations on how to reduce litigation source, such as: The Ministry of Appeal Council should have someone to summarize and analyze the outcome of administrative proceedings; regularly inform the tax authority to review and improve the dismissed case, and to overall review and amendment the doubt of the Act applies. Also, press releasing the losing case of taxpayer timely for taxpayer and legal representatives’ tax planning reference, to achieve tax information openly. Besides, recommended administrative court to establish a professional court to enhance the professional ability of judges, to protect the rights of taxpayer and to maintain the fairness and justice of tax, also can help to reduce litigation.