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來源資料
頁籤選單縮合
題名 | 租稅法上類型化立法與平等原則=The Typification in the Tax Legislation and the Principle of Equality |
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作者 | 盛子龍; Sheng, Tzu-lung; |
期刊 | 中正財經法學 |
出版日期 | 20110700 |
卷期 | 3 2011.07[民100.07] |
頁次 | 頁151-196 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 租稅法上類型化; 租稅法上類型化立法; 平等原則; 量能課稅原則; 依法課稅原則; 租稅簡化; 司法審查原則; 比例原則; Typification in tax law; Typification in the tax legislation; Principle of equality; Principle of ability-to-pay; Principle of taxation by law; Tax simplification; Standard of judicial review; Principle of proportionality; |