查詢結果分析
來源資料
頁籤選單縮合
題名 | 稅務調查之正當行政程序--以憲法、納稅者權利保護法及相關規範為中心=The Due Process in Administrative Procedures of the Tax Investigation: Focus on the Constitution, the Taxpayer Rights Protection Act and Relevant Laws |
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作者 | 施銘權; Shih, Ming-chuan; |
期刊 | 中正財經法學 |
出版日期 | 20200700 |
卷期 | 21 2020.07[民109.07] |
頁次 | 頁161-226 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 稅務調查; 行政調查; 正當行政程序; 納稅者權利保護法; 受告知權; 搜索令狀主義; Tax investigation; Administrative investigation; The due process in administrative procedures; The Taxpayer Rights Protection Act; Right to be informed; The principle of search warrant; |