陳敏珍／會計主管
近日北捷隨機殺人事件，引發社會動盪與集體恐慌。媒體追溯張文成長背景，發現其陰暗而缺乏存在感的生命歷程、嚴重與社會脫節，也為悲劇埋下伏筆。愛與良心是國家社會最大的安定力量。家庭是個人在世間最後的堡壘。若能及早傾聽、理解與導正，或能避免悲劇上演，此理不僅適用於齊家，更適用於治國。
台灣詐騙橫行，許多百姓一夕間畢生心血化為烏有，犯嫌卻屢屢逍遙法外。政府打詐不力，對侵害人民受憲法保障財產權的冷漠，重創人民對政府的信任。
日前在司法節論壇中，學者直指太極門假案並非基於稅務員的實質調查，而是照抄調查局杜撰的虛擬數據。刑事法院早於2007年判決無罪、無欠稅，國稅局與財政部不但未撤銷假稅單，甚至於2020年違法拍賣修行道場土地並收歸國有，嚴重踐踏財產權與宗教自由。荒謬的稅務體系產出的假稅單與詐騙何異？
筆者是從事財會工作者，三十多年來依會計原則以憑證資料立帳、稽核與報稅，即使差一元，都要找出原因，修正錯誤，每一筆都要符合借貸法則，提供老闆決策依據。而稅務機關開立稅單，當然也必須建立在實質課稅原則與嚴謹的調查基礎上，課稅有依有據，才能讓納稅人信服。公部門假案真辦，卻未見執政者懲處，台灣還是法治國家嗎？
筆者觀察政府官員對導正錯誤的怠惰，深感正義不彰對人民的摧殘。呼籲政府撥亂反正，落實實質正義，重建信任藍圖，立即依行政程序法第 117 條，撤銷違法課稅處分，並返還非法收歸國有的土地。只當國家展現糾錯的誠信，才能上行下效，帶來祥和進步的社會，若錯誤不導正，社會的戾氣便會不斷積壓，最終導致崩裂。
2026年台灣將接受第四次兩公約審查，執政者須正視：如何向國際解釋行政權竟能凌駕司法判決？若不打破官官相護，司法信任難以重建。期盼執政者成為良心的領航者，為百姓照亮方向，給人民一個可以立命的台灣，而非令人逃離的荒原。
【以上言論為第三人投書，不代表本刊立場，讀者請本於客觀事證自行評價】
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