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來源資料
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題名 | 我國地方課稅立法權之層級化思考=A Study of the Vertical Division of the Power of Local Tax Legislation |
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作者 | 黃俊杰; 陳宜擁; Hwang, Chun-chieh; Chen, Yi-yong; |
期刊 | 經社法制論叢 |
出版日期 | 20010100 |
卷期 | 27 2001.01[民90.01] |
頁次 | 頁97-134 |
分類號 | 566.3 |
語文 | chi |
關鍵詞 | 地方課稅立法權; 憲法; 原住民族; The power of local tax legislation; Constitution; Aboriginal people; |
中文摘要 | 近年來我國地方自治經歷許多重大變革,然而,關係地方自治財源最重要之地方課稅立法權法制化之工作,卻一直無法順利推展,尤其居於先決問題地位之地方課稅立法層級問題,在凍省修憲之後,仍存在鄉鎮市是否亦為課稅立法層級之爭議。 此外,一直為人忽略之原住民自治問題,在近幾次增修條文中,亦取得憲法地位之保障,因此,於考量地方課稅立法層級時,對其特殊性,亦不能不一併加以等同正視。唯有上述兩大問題能獲得解決,方能使地方課稅立法層級劃分能達到合理、效率而創造地方課稅立法權發展之適當環境,以利我國地方自治之正常發展,達到人民最大福祉。 |
英文摘要 | After several great revolutions of local-government in the Republic of China in the last few years, the power of local tax legislation still makes no progress. Especially, the problem of the vertical division of the power of local tax legislation is the prerequisite of all. Although the power of local-government of province has been abolished by the last Amendement of Constitution, it still leaves two problems that we have to solve. One of them is the power of tax legislation for village (including town and city), another is the power of tax legislation for aboriginal people. Only when we consider them elaborately that we may construct a better environment for the power of local tax legislation to develop and make the most welfare for people. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。