論當事人協力義務——以行政執行制度為例

Abstract

協力義務近年來成為公法學界討論的標的，從最早提出協力義務的租稅法領域，擴及至一般行政法的範圍，最終在憲法解釋中獲得明確的承認。惟仔細觀察「協力義務」的規定以及法律效果，可以發現在「協力義務」的概念下，事實上存在許多不同的類型，大法官釋字第五八八號解釋，將當事人協力義務概念帶入行政執行制度中，促使法務部行政執行署新研擬的行政執行法部分條文條正草案，依據大法官釋字第五八八號解釋，引進新類型的當事人協力義務。本文之目的在藉由說明人民參與行政決定過程的發展、協力義務產生的原因及演變，使行政執行制度中當事人協力義務的引進與適用，能夠更加正確及合乎目的。

Litigants’ obligation to assist in administrative decision making has become the target of discussion in the field of the public law, which has ranged from the tax law, the domain of the general administrative law, to the final explicit acknowledgement in the interpretation of the Constitution. However, if we closely observe the regulations of this obligation and their legal effects, we can see that, under the concept of assisting obligation, there are various types of it. The Judicial Yuan (J. Y.) Interpretation No. 588 of the Grand Justices integrated the notion of litigants’ obligation to assist with the administrative enforcement system. Therefore, the Administrative Enforcement Agency of the Ministry of Justice drafted it into part of the articles of the new administrative enforcement law based on the Interpretation of No. 588. The objective of this article is to make the introduction and application of the obligation to assist more accurate and more appropriate through the explication of the development of people’s participation in the administrative decision making process, and the reason and the shift of the emergence of assisting obligation.