頁籤選單縮合
題名 | 西方稅捐法制之繼受及其限制--中西稅制比較的一個起點=The Reception of Western Tax Law and Its Limitations--Preliminaries for Comparative Studies on Chinese-Western Tax Systems |
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作者 | 藍元駿; Lan, Martin Yuan-chun; |
期刊 | 華岡法粹 |
出版日期 | 20111100 |
卷期 | 51 2011.11[民100.11] |
頁次 | 頁199-215 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 租稅法律主義; 實質課稅原則; 法律繼受; 租稅倫理; Rule of law in taxation; Principle of substantive taxation; Reception of law; Tax morality; |