頁籤選單縮合
題名 | 再論現代國家課稅之法理基礎--初探「什一稅」脈絡及稅法學方法論之反思=Revisiting the Justification of Modern Taxation Law--Preliminary Study on "tithe" and Reflections on Methodologies in Tax Jurisprudence |
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作者 | 藍元駿; Lan, Martin Yuan-chun; |
期刊 | 華岡法粹 |
出版日期 | 20170600 |
卷期 | 62 2017.06[民106.06] |
頁次 | 頁75-104 |
分類號 | 566.01 |
語文 | chi |
關鍵詞 | 中世紀稅制; 無代表不納稅; 稅法方法論; 財稅憲法; 什一稅; 現代租稅; 教會稅; Medieval taxation; No taxation without representation; Tax jurisprudence; Fiscal constitution; Tithe; Modern tax; Church tax; |