行為人實現數個稅捐處罰規定所生之競合問題，向為我國實務與理論上爭議之所在。鑑於我國稅捐處罰之體系（稅捐刑罰與稅捐行政罰之區別）、法典形式（稅捐稽徵法作為稅捐處罰之基本規定）與法規之適用（行政罰法作為稅捐行政罰之基本規範）均與德國法相似。因此，德國法上對於稅捐處罰競合問題之理論與相關實務經驗，具有作為我國比較借鏡之價值。進而，本文主要係從德國法相關理論與實務之觀點，就稅捐處罰競合之問題進行探討。本文共分五章，除了前言與結論外，首先，依德國租稅通則之規定，就稅捐處罰之體系為分析介紹，包括德國稅捐處罰之發展以及理論基礎。其次，在德國稅捐處罰體系之背景下，探討德國稅捐處罰競合論於學理及實務上之基本概念特別是行為數之判斷以及各種競合類型之分析，之後再討論德國稅捐處罰競合之個別爭議問題。同時，在研究所得之理論基礎下，就我國實務見解及學說理論，進行比較與檢討，以期建構稅捐處罰競合之原則，提出可能的解決方案。

The issue of the Concurrence of tax penalties is controversial both in practice and in
theory. The punishments for the violation of tax in Germany, like Taiwan, duties include two visible constituent elements, namely the administrative sanction and the criminal penalty. Germany und Taiwan haven also the same administrative sanction and the criminal penalty. There is a strong resemblance between the Tax Collection Act of Taiwan and Germany. Their theoretical basis and experiences might be useful and valuable references to solving the problem of Concurrence of Tax Penalties in Taiwan. This article, based on the common academic thought and the judicial opinions in Germany, discusses the course of Concurrence of Tax Penalties.
This article is divided into five sections. Besides its introduction (first section) and
conclusion (fifth section) the second section serves to explain the system of the Tax Penalty according to the German Tax Collection Act (“Abgabenordnung”). It focuses on not only the course of change and development in the Tax Penalty, but also its theoretical basis. Secondly, in this context, explore The German tax penalties competing on the basic concepts of the theoretical and practical, as well as the German tax penalties competing individual problems.
Based on the theoretical basis of the above-mentioned research, compare and review the Taiwan issue, looking forward to establishing the principle for the tax administrative penalty, and proposing a possible program to resolve this issue.