Wen-Chin Chen

Wen-Chin Chen is an Associate Professor at the Department of Law, College of Law, National Cheng Kung University in Tainan, Taiwan. She holds a Doctor of Law degree from the University of Marburg, Germany, which forms the foundation of her expertise in comparative legal systems, particularly German law.

Her educational background in Germany has shaped her specialization in tax law with a strong focus on German legal perspectives. Her research primarily centers on tax law, administrative law, and fiscal constitution, with particular emphasis on environmental tax law, international tax information exchange, and energy taxation.

Professor Chen's scholarly work demonstrates a consistent focus on the intersection of tax law with environmental protection, energy policy, and constitutional constraints. Her publications reveal expertise in German tax systems, particularly ecological taxes and energy taxation, which she applies to analyze Taiwan's legal framework. She has made significant contributions to understanding special public charges in environmental law and the constitutional boundaries of such fiscal instruments.

Among her notable achievements, she guided the NCKU team to win both the 'Champion' and 'Best Written Submission Award' in the 2020 PwC Tax Court Debate Competition. Her research has been published in reputable journals including the National Cheng Kung University Law Review, Science and Technology Law Review, and various conference proceedings.

Professor Chen has supervised eight master's theses on diverse tax law topics including income tax deductions, tax benefits for non-profit organizations, land value tax issues, and cross-border e-commerce taxation. She has also mentored students in research projects, including one funded by Taiwan's Ministry of Science and Technology.

Her teaching portfolio includes General Theory of Tax Law, Research on Basic Issues of Tax Law, Property Rights Section of Civil Law, Family Inheritance Section of Civil Law, and German Legal Theory of Civil and Commercial Law, reflecting her dual expertise in tax law and German civil law.