This paper mainly probes into the constitutional connotation and of Taxs Attribution. From a legal perspective, it probes into the value orientation demonstrated in Tax Ownership where tax payers are deemed the subject based on jurisprudence of concepts, jurisprudence of interests and jurisprudence of values. Taxs Attribution can be essentially categorized into three types: taxpaying object, subject and the Attribution of taxpaying object to subject. Tax payers have the ownership of the object of taxation, which is different from the concept of objective imputation in criminal law. According to the Interpretations of the Justices of the Constitutional Court, Judicial Yuan, the definition of Principle of Taxation under the Law is covered in Articles 217, 367 and 385, complying with the connotation that people have the duty to pay tax in accordance with law is intended to point out that the people have the duty to pay tax pursuant to the prescriptions in respect of taxpaying bodies, tax denominations, tax rates, methods of tax payment, and time of tax payment as set forth by law. In Articles 674 and 685 of the Interpretations, it adds the elements that the Attribution of the taxpaying object to the subject. That is to say, the Taxs Attribution has become the focus of tax law. Therefore, enlightened by the Interpretations on Taxs Attribution cases, this paper tries to obtain the principles of Taxs Attribution after a detailed analysis of the Interpretations No. 493,597,685,696,697 and 703, so as to provide a basis for the determination of the Judicial Review of Tax Attribution and the establishment of legislative and interpretive theories.