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題名 | 課稅憲法界限之倫理要求--課稅正當性、憲法界限、租稅倫理=Moral Justification in Constitutional Constraint on Taxation--Justification of Taxation, Constitutional Constraint, and Tax Morality |
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作者 | 藍元駿; Lan, Martin Yuan-chun; |
期刊 | 華岡法粹 |
出版日期 | 20120300 |
卷期 | 52 2012.03[民101.03] |
頁次 | 頁141-157 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 比較法; 鹽鐵論; 課稅正當性; 憲法界限; 租稅倫理; Comparative law; Discourse on salt and iron; Justification of taxation; Constitutional limits; Tax morality; |