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題名 | 臺灣稅務調查歷程之正當行政程序要求=The Requirements of the Due Process in Administrative Procedures of the Tax Investigation in the Administrative Process in Taiwan |
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作者 | 施銘權; Shih, Ming-chuan; |
期刊 | 月旦財經法雜誌 |
出版日期 | 20200500 |
卷期 | 45 2020.05[民109.05] |
頁次 | 頁267-306 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 稅務調查; 正當行政程序; 行政歷程; 納稅者權利保護法; 稅捐稽徵法; Tax investigation; The due process in administrative procedures; The administrative process; The Taxpayer Rights Protection Act; Tax Collection Act; |