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題名 | 從租稅立法政策論落實中央與地方權限劃分之途徑與實踐=On Avenues and Practices of the Division of Power between the Central Government and Local Government from the Perspective of Taxation Legislation Policy |
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作者 | 陳連芳; Chen, Lian-fang; |
期刊 | 政策研究學報 |
出版日期 | 20020700 |
卷期 | 2 2002.07[民91.07] |
頁次 | 頁105-145 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 租稅立法; 權限劃分; 地方財政; 自我負責精神; 地方稅法通則; Tax legislation; Division of authority between local governments; Local government's finance; Self-responsibility spirit; Tax law of local government; |