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題名 | 地方稅立法與解釋權限之研究--以監理效益為探討核心=The Study on the Local Tax Legislation and the Authority of the Tax Law--Focus on Supervisory Efficiency |
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作者 | 張藏文; Chang, Tsang-wen; |
期刊 | 國立中正大學法學集刊 |
出版日期 | 20180100 |
卷期 | 58 2018.01[民107.01] |
頁次 | 頁51-141 |
分類號 | 566.3 |
語文 | chi |
關鍵詞 | 財政收支劃分法; 稅捐高權歸屬; 稅法解釋權限; 稅捐稽徵法第一條之一第一項; 納稅者權利保護法第三條第三項; 納稅者權利保護法第九條; 解釋函令; 財政自主性; Act Governing the Allocation of Government Revenues and Expenditures; The attribution of power to tax; The authority to explain tax law; Article 1-1, item 1 of Tax Collection Act; Article 3, item 3 of the Taxpayer Rights Protection Act; Article 9 of the Taxpayer Rights Protection Act; Interpretative directive; Financial autonomy; |