利益均衡在稅法上之運用，是一種新的法學研究方法的嘗試。 稅法上之利益均衡所追求之目標，乃是兼顧國家利益、公共利益、關係人利益及納稅者個人利益，期能實現徵納雙方以及其他有關各方關係人之利益公平兼顧（利益均衡或利益平衡），營造各方都贏的局面。 利益均衡的思考，可以廣泛運用在稅捐立法（政策或法規影響評估）階段、稅法解釋適用階段、課稅事實認定階段、稅捐違章處罰以及強制執行階段，乃至於稅務爭訟的處理上，均可進行利益權衡，以達成各方利益均衡之目標。尤其有關稅捐法律問題的解決，導入利益均衡的觀點，應可實現稅捐正義公平的目標。 由於稅法嚴格的受稅捐法定主義的支配，有關稅法上利益均衡的運用，不得牴觸稅捐法定主義，而應受憲法、法律及一般法律原則之拘束，也應遵守稅法解釋及適用（法律漏洞補充）的界限。 利益均衡提供我們在稅法上採取「中庸之道」的處理模式，利人利己，營造徵納雙方乃至於第三人等各方都贏的圓滿和諧結果。

The principle of interest balance applied to tax law is a new tentative research method of jurisprudence. The principle of interest balance on tax law is to achieve the goal that while national interests, public interests, stakeholders' interests and taxpayers' personal interest all being respected, the interests of both sides of tax collectors and taxpayers and other different stakeholders can be treated fairly (interests equilibrium or interest balance), in order to create a win-win situation. The thinking of interest balance can be widely applied at the stages of tax legislation (policy or legal impact analysis), tax law interpretative application, taxation factual identification, tax evasion penalty and law enforcement, furthermore on tax affair dispute handling. All of the above mentioned affairs could be put into the process of interest weighing, in order to balance different interests of each and every side. Especially about the resolution of tax law problems, by taking the perspective of interest balance, the goal of taxation justice and fairness can be achieved. Because tax law is strictly dominated by the axiom that no new taxes shall be imposed or existing ones modified except by law or under such conditions as law may prescribe, the application of interest balance on tax law should not contradict the above axiom and should conform to the rules of constitution, laws, and general legal principles. Besides, it should go on within the confines of the interpretation and application of tax law (legal vacancy filling). Interest balance affords us a ”middle way” model on tax law. It is beneficial to every one and fosters such a perfect and harmonious payoff that both sides of tax collectors and taxpayers and even the third party all win.