{"id":1451,"date":"2019-03-25T16:28:54","date_gmt":"2019-03-25T08:28:54","guid":{"rendered":"http:\/\/www.worldcitizens.org.tw\/awctw\/?p=1451"},"modified":"2019-07-01T07:07:32","modified_gmt":"2019-06-30T23:07:32","slug":"%e8%b3%a6%e7%a8%85%e4%ba%ba%e6%ac%8a%e5%9c%8b%e9%9a%9b%e9%87%8d%e8%a6%96-%e6%ad%90%e6%b4%b2%e5%8f%8d%e5%b0%8d%e7%94%a8%e9%8c%a2%e6%bf%80%e5%8b%b5%e6%9f%a5%e7%a8%85","status":"publish","type":"post","link":"https:\/\/www.worldcitizens.org.tw\/awctw\/%e8%b3%a6%e7%a8%85%e4%ba%ba%e6%ac%8a%e5%9c%8b%e9%9a%9b%e9%87%8d%e8%a6%96-%e6%ad%90%e6%b4%b2%e5%8f%8d%e5%b0%8d%e7%94%a8%e9%8c%a2%e6%bf%80%e5%8b%b5%e6%9f%a5%e7%a8%85\/","title":{"rendered":"\u8ce6\u7a05\u4eba\u6b0a\u570b\u969b\u91cd\u8996 \u3000\u6b50\u6d32\u53cd\u5c0d\u7528\u9322\u6fc0\u52f5\u67e5\u7a05"},"content":{"rendered":"<blockquote><p>\u6703\u8b70\u4e3b\u8fa6\u4ebaNina E. Olson(\u53f3\u4e09)\u8868\u793a\uff0c\u7368\u7acb\u3001\u516c\u6b63\u4e26\u7ad9\u5728\u70ba\u7d0d\u7a05\u4eba\u670d\u52d9\u7684\u89d2\u5ea6\uff0c\u662f\u5979\u6295\u8eab\u7d0d\u7a05\u4eba\u5021\u5c0e\u670d\u52d9\u52aa\u529b\u7684\u76ee\u6a19\u3002<\/p><\/blockquote>\n<p>\u806f\u5408\u570bNGO\u4e16\u754c\u516c\u6c11\u7e3d\u6703(Association of World Citizen \u7c21\u7a31\uff1aAWC)13\u4f4d\u4f86\u81ea\u53f0\u3001\u82f1\u3001\u7f8e\u3001\u6cd5\u3001\u8377\u5404\u5730\u7684\u7fa9\u5de5\uff0c\u524d\u5f80\u8377\u862d\u963f\u59c6\u65af\u7279\u4e39\u53c3\u52a05\u67083\u30014\u5169\u65e5\u65bcBarbizon Palace\u8209\u884c\u7684\u300c\u7b2c\u4e09\u5c46\u570b\u969b\u7d0d\u7a05\u4eba\u6b0a\u5229\u6703\u8b70(3rd International Conference on Taxpayer Rights)\u300d\uff1b\u6703\u8b70\u9080\u8acb\u4f86\u81ea41\u570b\u8fd1200\u4f4d\u7684\u7a05\u52d9\u5b98\u54e1\u8207\u5c08\u5bb6\u5b78\u8005\uff0c\u8a0e\u8ad6\u5168\u7403\u7d0d\u7a05\u4eba\u6b0a\u5229\u8207\u6709\u6548\u7a05\u6536\u7ba1\u7406\u5982\u4f55\u4e26\u9032\uff0c\u4fc3\u9032\u516c\u6c11\u8207\u653f\u5e9c\u4e4b\u9593\u7684\u5e73\u8861\u95dc\u4fc2\u3002AWC\u5fd7\u5de5\u6b64\u884c\u76ee\u7684\u662f\u89c0\u5bdf\u570b\u969b\u5148\u9032\u570b\u5bb6\u5982\u4f55\u4fdd\u969c\u7d0d\u7a05\u8005\u6b0a\u5229\u53ca\u5354\u52a9\u516c\u6c11\u8a8d\u8b58\u8a72\u570b\u7a05\u6cd5\uff0c\u5efa\u7acb\u516c\u5e73\u6b63\u7fa9\u7684\u7a05\u5236\uff0c\u5e6b\u52a9\u7d93\u6fdf\u767c\u5c55\u3002<\/p>\n<p>\u6b64\u6703\u7531\u7f8e\u570b\u570b\u7a05\u5c40\u7684\u570b\u5bb6\u7d0d\u7a05\u4eba\u5021\u5c0e\u8005(The National Taxpayer Advocate of the U.S. Internal Revenue Service)\u53ec\u96c6\uff0c\u7531\u8377\u862d\u570b\u969b\u8ca1\u653f\u6587\u4ef6\u5c40 International Bureau of Fiscal Documentation(IBFD)\u4e3b\u8fa6\uff0c\u4e26\u7531\u7a05\u52d9\u5206\u6790\u5e2b(Tax Analysts)\u9031\u520a\u6240\u8d0a\u52a9\uff0c\u9080\u8acb36\u4f4d\u91cd\u91cf\u7d1a\u8b1b\u8005\uff1b\u5305\u542b\u6fb3\u5927\u5229\u4e9e\u653f\u5e9c\u7a05\u52d9\u7e3d\u76e3 Ali Noroozi\u3001\u5fb7\u570b\u6155\u5c3c\u514b\u6700\u9ad8\u91d1\u878d\u6cd5\u9662\u4e3b\u5e2d Dr h.c. Rudolf Mellinghoff \u6559\u6388\u3001\u82f1\u570b\u7a05\u52d9\u5206\u5ead\u6cd5\u9662\u5f8b\u5e2b Philip Baker\u3001\u7f8e\u570b\u7a05\u52d9\u6cd5\u9662\u9996\u5e2d\u5927\u6cd5\u5b98Honorable Paige Marve\u3001\u52a0\u62ff\u5927\u6e25\u592a\u83ef\u7a05\u52d9\u6cd5\u9662\u9996\u5e2d\u5927\u6cd5\u5b98 Honourable Eugene Rossiter \u95a3\u4e0b\u3001\u8377\u862dIBFD\u5b78\u8853\u4e3b\u5e2d Pasquale Pistone \u6559\u6388\u8207\u6cd5\u7a05\u5c08\u7cbe\u5b78\u8005\u7b49\u5747\u51fa\u5e2d\u6b64\u76db\u6703\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"http:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2019\/03\/201805-2.jpg\" alt=\"\" \/><\/p>\n<blockquote><p>\u8377\u862d\u6cd5\u5b98 Frank Joseph P.M. Haas(\u53f3\u4e8c)\u62ab\u4e0aAWC\u5fd7\u5de5\u6240\u8d08\u300c\u826f\u5fc3\u9818\u5dfe\u300d\u767c\u63ee\u6cd5\u5b98\u7684\u826f\u5fc3\u6b63\u7fa9\u3002<\/p><\/blockquote>\n<p>\u7f8e\u570b\u570b\u5bb6\u7d0d\u7a05\u4eba\u5021\u5c0e\u8005\u7d44\u7e54\u8ca0\u8cac\u4ebaNina E. Olson\u8868\u793a\uff0c\u4e00\u500b\u7a05\u52d9\u4eba\u6b0a\u5021\u5c0e\u7d44\u7e54\u9700\u8981\u5177\u5099\u6709\u7368\u7acb\u6027\u3001\u516c\u6b63\u6027\u4e26\u7ad9\u5728\u7d0d\u7a05\u4eba\u670d\u52d9\u7684\u89d2\u5ea6\uff0c\u9019\u4e5f\u662f\u5979\u6295\u8eab\u7d0d\u7a05\u4eba\u5021\u5c0e\u670d\u52d9\u6240\u52aa\u529b\u7684\u76ee\u6a19\u3002\u82f1\u570b\u7a05\u52d9\u5206\u5ead\u6cd5\u9662\u5f8b\u5e2b Philip Baker\uff1a\u300c\u9019\u6a23\u7684\u6703\u8b70\uff0c\u662f\u4f86\u8b49\u660e\u653f\u5e9c\u4e0d\u7b26\u5408\u6a19\u6e96\u7684\u91cd\u8981\u6a5f\u6703\u3002\u6211\u5e0c\u671b\u5728\u672a\u4f86\u770b\u5230\u806f\u5408\u570b\u8d8a\u4f86\u8d8a\u591a\u7684\u53c3\u8207\uff0c\u4e26\u4e86\u89e3\u4fdd\u8b77\u7d0d\u7a05\u4eba\u7684\u6b0a\u5229\u5c31\u8ddf\u4fdd\u8b77\u5a66\u5973\u8207\u5152\u7ae5\u6b0a\u5229\u4e00\u6a23\u91cd\u8981\u300d\u3002<\/p>\n<p>\u6b64\u884cAWC\u5fd7\u5de5\u4e2d\u6709\u8a31\u591a\u5c08\u696d\u4eba\u58eb\uff0c\u5305\u62ec\u4f86\u81ea\u6703\u8a08\u5e2b\u3001\u5f8b\u5e2b\u53ca\u6cd5\u754c\u5c08\u696d\u4eba\u58eb\u7b49\uff0c\u900f\u904e\u300c\u826f\u5fc3\u6642\u4ee3\u904b\u52d5\u300d\u7684\u5206\u4eab\uff0c\u5f15\u52d5\u8207\u6703\u8005\u767c\u63ee\u826f\u5fc3\u4e26\u7dad\u8b77\u8ce6\u7a05\u6b63\u7fa9\u3002\u6b64\u5916\uff0c2012\u5e7412\u6708\u9593\u806f\u5408\u570bNGO\u4e16\u754c\u516c\u6c11\u7e3d\u6703(AWC)\u65bc\u5370\u5ea6\u7b2c13\u5c46\u5168\u7403\u9996\u5e2d\u5927\u6cd5\u5b98\u570b\u969b\u6703\u8b70\uff0c\u767c\u8d77\u300e\u8ce6\u7a05\u4eba\u6b0a\u5ba3\u8a00\u300f\u5168\u7403\u9023\u7f72\u884c\u52d5\uff0c\u547c\u7c72\u5404\u570b\u653f\u5e9c\u8ab2\u7a05\u61c9\u300c\u4fdd\u969c\u4eba\u6c11\u57fa\u672c\u751f\u5b58\u3001\u91cd\u8996\u8b49\u64da\u6cd5\u5247\u3001\u56b4\u5b88\u7a0b\u5e8f\u6b63\u7fa9\u3001\u843d\u5be6\u4eba\u6b0a\u4fdd\u969c\u300d\uff0c\u81f3\u4eca\u5df2\u6709108\u570b\u4eba\u58eb\u9023\u7f72\u652f\u6301\u3002\u9577\u671f\u4ee5\u4f86\uff0cAWC\u81f4\u529b\u65bc\u63d0\u5021\u4eba\u6b0a\uff0c\u4ee5\u8d85\u8d8a\u570b\u5bb6\u5229\u5bb3\u95dc\u4fc2\u7684\u5ba2\u89c0\u7acb\u5834\uff0c\u51dd\u805a\u6c11\u9593\u529b\u91cf\u4fc3\u9032\u4e16\u754c\u548c\u5e73\u3002<\/p>\n<p>\u82f1\u570b\u7a05\u52d9\u5206\u5ead\u6cd5\u9662\u5f8b\u5e2b Philip Baker\u3001\u82f1\u570b\u570b\u969b\u7a05\u52d9\u7ba1\u7406\u5e2b Ian Young\u3001\u58a8\u897f\u54e5\u6cd5\u5f8b\u7a05\u52d9\u9867\u554f German Sald\u00edvar Osorio\u3001\u59d4\u5167\u745e\u62c9\u5f8b\u5e2b Melissa Elechiguerra Labarca\u3001\u5967\u5730\u5229\u5168\u7403\u7a05\u52d9\u653f\u7b56\u4e2d\u5fc3\u5f8b\u5e2b Jeffrey Owens\u3001\u6377\u514b\u570b\u5bb6\u7a05\u52d9\u8b70\u9662\u7684\u9867\u554f Ing. Mgr. Vladimir \u0160efl\u7b49\u5747\u5c0d\u300c\u8ce6\u7a05\u4eba\u6b0a\u5ba3\u8a00\u300d\u8868\u793a\u8d0a\u540c\u4e26\u5171\u540c\u9023\u7f72\u3002<\/p>\n<p>\u5fd7\u5de5\u5011\u4e5f\u5f7c\u6b64\u4ea4\u6d41\u5728\u5404\u570b\u7d0d\u7a05\u7684\u76f8\u95dc\u7d93\u9a57\uff1b\u4f86\u81ea\u82f1\u570b Yleong Zheng\u8868\u793a\uff0c\u5728\u82f1\u570b\u66fe\u7d93\u6709\u77ed\u7e73\u7a05\u91d1\uff0c\u7a05\u52d9\u55ae\u4f4d\u6703\u7d66\u4e88\u4e09\u500b\u6708\u7684\u6642\u9593\u88dc\u7e73\uff0c\u5982\u679c\u66ab\u7121\u80fd\u529b\u4e00\u6b21\u7e73\u4e5f\u53ef\u4ee5\u5206\u671f\u65b9\u5f0f\u7e73\u7a05\u3002\u8377\u862dYin Chun Liu\uff1a\u300c\u5728\u8377\u862d\u5831\u7a05\u65b9\u5f0f\u7c21\u55ae\u900f\u660e\uff0c\u8b93\u4eba\u5f88\u5b89\u5fc3\uff0c\u5148\u751f\u66fe\u7d93\u6536\u904e\u932f\u8aa4\u7a05\u55ae\uff0c\u8a62\u554f\u7a05\u52d9\u55ae\u4f4d\uff0c\u4ed6\u5011\u6d3e\u4eba\u5230\u5bb6\u4e2d\u4e86\u89e3\u5f8c\u4e26\u66f4\u6b63\u7a05\u55ae\uff0c\u9019\u6b21\u6703\u8b70\u4e0a\u591a\u6b21\u8a0e\u8ad6\u5230\uff1b\u653f\u5e9c\u63d0\u4f9b\u4e00\u500b\u78ba\u5b9a\u6027\u7684\u7a05\u52d9\u74b0\u5883\u8b93\u4eba\u5b89\u5fc3\u662f\u5f88\u91cd\u8981\u7684\u300d\u3002<\/p>\n<p>\u6b64\u6b21\u5927\u6703\u63a2\u8a0e\u4e94\u5927\u8b70\u984c\uff1aPerspectives on Taxpayer Rights\u3001Good Governance and Remedies \u3001Penalties\u3001Taxpayer Access to Appeals and Mediation\u3001Preventing Disputes\uff0c\u7d0d\u7a05\u4eba\u6b0a\u5229\u89c0\u3001\u5584\u6cbb\u8207\u6551\u6fdf\u3001\u8655\u7f70\u3001\u7d0d\u7a05\u4eba\u7372\u5f97\u4e0a\u8a34\u8207\u8abf\u89e3\u3001\u9810\u9632\u7cfe\u7d1b\uff1b\u5f37\u8abf\u900f\u904e\u5e73\u8861\u7a05\u5236\u7684\u5efa\u7acb\uff0c\u9054\u5230\u9810\u9632\u72af\u932f\uff0c\u7dad\u6301\u653f\u5e9c\u8207\u4eba\u6c11\u548c\u8ae7\u95dc\u4fc2\u3002<\/p>\n<p>\u570b\u969b\u7a05\u52d9\u7ba1\u7406\u5e2b Ian Young\uff1a\u300c\u91d1\u9322\u5728\u5f88\u591a\u65b9\u9762\u90fd\u662f\u4e00\u500b\u5f88\u597d\u7684\u6fc0\u52f5\u56e0\u7d20\uff0c\u4f46\u5728\u9019\u500b\u9818\u57df(\u7a05\u52d9)\u6211\u8a8d\u70ba\u9019\u662f\u4e00\u500b\u5f88\u5dee\u7684\u6fc0\u52f5\u56e0\u7d20\u3002\u9019\u662f\u6b50\u6d32\u666e\u904d\u8a8d\u70ba\u7684\u60c5\u6cc1\u300d\u3002\u632a\u5a01\u5f8b\u5e2b Kiran Aziz\uff1a\u300c\u632a\u5a01\u7684\u7d0d\u7a05\u4eba\u548c\u7a05\u52d9\u6a5f\u69cb\u4e4b\u9593\u7684\u4fe1\u4efb\u7a0b\u5ea6\u9ad8\u3002\u56e0\u6b64\uff0c\u5728\u632a\u5a01\uff0c\u4eba\u5011\u77ad\u89e3\uff0c\u632a\u5a01\u662f\u826f\u597d\u7684\u570b\u5bb6\uff0c\u5fc5\u9808\u900f\u904e\u7d0d\u7a05\u4f86\u7372\u5f97\u570b\u5bb6\u7684\u670d\u52d9\u300d\u3002\u59d4\u5167\u745e\u62c9\u5f8b\u5e2b Melissa Elechiguerra Labarca\uff1a\u300c\u7d0d\u7a05\u4eba\u5728\u6211\u7684\u570b\u5bb6\u4e26\u6c92\u6709\u8db3\u5920\u7684\u4fdd\u8b77\uff0c\u751a\u81f3\u4eba\u5011\u4e26\u4e0d\u4e86\u89e3\u7d0d\u7a05\u4eba\u6b0a\u5229\u5c0d\u81ea\u8eab\u7684\u91cd\u8981\u6027\uff0c\u6240\u4ee5\u6211\u6295\u5165\u63a8\u52d5\u8ce6\u7a05\u4eba\u6b0a\u7684\u5de5\u4f5c\u300d\u3002<\/p>\n<p><strong>\u4f86\u81ea\u5404\u570b\u7684\u8207\u6703\u8005\u5728\u6703\u8b70\u4e2d\u71b1\u70c8\u63d0\u554f\u8207\u4ea4\u6d41\uff0c\u4e92\u76f8\u5438\u53d6\u7a05\u52d9\u4e0a\u597d\u7684\u505a\u6cd5\u8207\u89c0\u5ff5\uff0c\u5e0c\u671b\u6539\u5584\u81ea\u5df1\u570b\u5bb6\u7a05\u52d9\u74b0\u5883\uff0c\u63d0\u5347\u8ce6\u7a05\u4eba\u6b0a\u3002\u8377\u862dIBFD\u5b78\u8853\u4e3b\u5e2dPasquale Pistone\u6559\u6388\u52c9\u52f5AWC\u5fd7\u5de5\u5011\uff1a\u300c\u7a4d\u6975\u4e3b\u52d5\u662f\u5f88\u91cd\u8981\u7684\u3002\u5982\u679c\u6211\u5011\u88ab\u52d5\u5730\u63a5\u53d7\u4e8b\u7269\uff0c\u6211\u5011\u5c31\u4e0d\u6703\u6539\u8b8a\u4e16\u754c\u3002\u4f46\u5982\u679c\u6709\u4eba\u9858\u610f\u8ca2\u737b\u4e00\u5df1\u5fae\u8584\u7684\u529b\u91cf\uff0c\u4e16\u754c\u5c31\u6703\u56e0\u6b64\u6539\u8b8a\u3002\u300d<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"http:\/\/www.worldcitizens.org.tw\/awctw\/wp-content\/uploads\/2019\/03\/201805-3.jpg\" alt=\"\" \/><\/p>\n<blockquote><p>\u59d4\u5167\u745e\u62c9\u5f8b\u5e2b Melissa Elechiguerra Labarca (\u4e2d)\uff1a\u300c\u6211\u570b\u5bb6\u7684\u4eba\u5011\u4e26\u4e0d\u4e86\u89e3\u7d0d\u7a05\u4eba\u6b0a\u5229\u5c0d\u81ea\u8eab\u7684\u91cd\u8981\u6027\uff0c\u6240\u4ee5\u6211\u6295\u5165\u63a8\u52d5\u8ce6\u7a05\u4eba\u6b0a\u7684\u5de5\u4f5c\u300d\u3002<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u6703\u8b70\u4e3b\u8fa6\u4ebaNina E. Olson(\u53f3\u4e09)\u8868\u793a\uff0c\u7368\u7acb\u3001\u516c\u6b63 &hellip; <\/p>\n","protected":false},"author":6,"featured_media":1629,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66,61,518],"tags":[181,96,153,215,147,219,217,126,207],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts\/1451"}],"collection":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/comments?post=1451"}],"version-history":[{"count":1,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts\/1451\/revisions"}],"predecessor-version":[{"id":1452,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/posts\/1451\/revisions\/1452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/media\/1629"}],"wp:attachment":[{"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/media?parent=1451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/categories?post=1451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.worldcitizens.org.tw\/awctw\/wp-json\/wp\/v2\/tags?post=1451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}