頁籤選單縮合
題 名 | 論比例原則在稅法規範違憲審查中的作用--以稅捐債務法規範為探討中心=On the Role of Principle of Proportionality in Constitutional Review of Tax Law: Focus on the Tax Debt Law Norms and Regulations |
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作 者 | 柯格鐘; | 書刊名 | 興大法學 |
卷 期 | 26 2019.11[民108.11] |
頁 次 | 頁93-152 |
分類號 | 567.01 |
關鍵詞 | 比例原則; 過當禁止; 絞殺稅; 平等原則; 半數原則; 違憲審查; 審查基準; 過低禁止; 新模式; Principle of proportionality; Prohibition of excess; Prohibition of tax levy excess; Strangle to death tax; Principle of fairness and equality; Half-principle; Constitutional review; Review standard; New model; |
語 文 | 中文(Chinese) |