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來源資料
頁籤選單縮合
題 名 | 所得稅法第11條第2項之合憲性探討--以「自力耕作、漁、牧」與「經營農、漁、牧事業」之區別為中心=Disscussion on the Constitutionality of the Article 11 Paragraph 2 of the Income Tax Law--Focus on the Difference between Self-cultivation, Fishing, Animal Husbandry, and Operating Agriculture and Animal Husbandry |
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作 者 | 林家祺; | 書刊名 | 財產法暨經濟法 |
卷 期 | 53 2018.09[民107.09] |
頁 次 | 頁41-83 |
分類號 | 567.21 |
關鍵詞 | 租稅法律主義; 法律明確性; 違憲審查; 法治國原則; Principle of taxation by law; Principle of clarity and definiteness of law; Constitutional review; Principle of the rule of law; |
語 文 | 中文(Chinese) |