頁籤選單縮合
題名 | 論實質課稅原則與漏稅行政裁罰--最高行政法院102年度判字第121號判決評釋=The Study on the Principle of Substantive Taxation and Administrative Penalty for Tax Evasion: Comment on No. 102 Judgment (2013) of the Supreme Administrative Court |
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作者 | 林其玄; |
期刊 | 嶺東財經法學 |
出版日期 | 20171200 |
卷期 | 10 2017.12[民106.12] |
頁次 | 頁1-50 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 稅捐規避; 漏稅罰; 實質課稅原則; Principle of substantive taxation; Economic substance; Tax evasion; Tax avoidance; Administrative penalty; |