查詢結果分析
來源資料
頁籤選單縮合
題 名 | 論依法課稅原則之解釋方法--對歷年來司法院大法官解釋的觀察=The Method of Interpretation of the Principle of Taxation by Law: A Review of the Judicial Interpretations of the Judicial Yuan |
---|---|
編 次 | 下 |
作 者 | 柯格鐘; | 書刊名 | 興大法學 |
卷 期 | 18 2015.11[民104.11] |
頁 次 | 頁1-49 |
分類號 | 581.24 |
關鍵詞 | 依法課稅; 租稅法律; 國會保留; 嚴格法律保留; 量能課稅; 平等原則; 扼死稅; 半數原則; 實質課稅; 核實課稅; Principle of taxation by law; Congressional reservation; Strict congressional reservation; Principle of ability to pay; Principle of equity; Prohibitive taxation; Principle of half taxation; Substance-over-form doctrine; Taxation based on facts; Economics of tax levy; |
語 文 | 中文(Chinese) |