頁籤選單縮合
題名 | 論強制夫妻合併申報所得稅的合憲性=On the Mandatory Combination of Declarations for Husband and Wife's Personal Income Tax |
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作者 | 柯格鐘; Ko, Ke-chung; |
期刊 | 國立臺灣大學法學論叢 |
出版日期 | 20180900 |
卷期 | 47:3 2018.09[民107.09] |
頁次 | 頁1283-1344 |
分類號 | 567.21 |
語文 | chi |
關鍵詞 | 夫妻所得稅; 合併申報; 所得稅強制申報; 協力義務; 資訊自決權; 比例原則; 平等原則; 婚姻制度保障; Husband and wife's personal income tax; Consolidated declaration; Mandatory declaration of income tax; Collaborative obligation; Right to information self-determination; Proportionality principle; Equality principle; Marriage protection; |