頁籤選單縮合
題名 | 2019年至2020年財稅法發展回顧=Developments in the Law in 2019~2020: Tax Law |
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作者姓名(中文) | 柯格鐘; |
作者姓名(外文) | Ko, Ke-chung; |
書刊名 | 國立臺灣大學法學論叢 |
卷期 | 49:特刊 2020.11[民109.11] |
頁次 | 頁1743-1775 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 平等原則; 量能課稅原則; 客觀淨值原則; 主觀淨值原則; 生存權保障; 公益原則; 獎勵原則; 需要原則; 比例原則; Equality principle; Taxation according ability to pay principle; Objective net worth principle; Subjective net worth principle; Right to survival guarantee; Principle of public welfare; Principle of reward; Principle of need; Principle of proportion; |