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來源資料
頁籤選單縮合
題名 | 生存權保障與所得稅課的界線--現行基本生活費的課稅真有保障基本生存權嗎?=The Borderline between the Assurance of Right to Life and Income Taxing: Does Current Taxation on Basic Expenses of Living Really Protect People's Basic Right to Life? |
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作者姓名(中文) | 林靜香; 林財印; | 書刊名 | 科技法律評析 |
卷期 | 14 2022.12[民111.12] |
頁次 | 頁115-155 |
分類號 | 567.21 |
關鍵詞 | 納稅者權利保護法; 基本生活費; 免稅額; 扣除額; 不可支配所得; The Taxpayer Rights Protection Act; Basic living expense; Exemption; Deduction; Unavailable income; Ability to pay principle; |
語文 | 中文(Chinese) |