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題 名 | 鎮長稅相關法律問題之研究 |
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作 者 | 黃錦堂; | 書刊名 | 中國行政評論 |
卷 期 | 5:1 1995.12[民84.12] |
頁 次 | 頁31-56 |
分類號 | 567.89 |
關鍵詞 | 鄉鎮市; 財政; 稅; 判決; 正義; 正當性; 合法性; City; Town; Finance; Taxes; Criminal trial; Legitimacy; Legality; |
語 文 | 中文(Chinese) |
中文摘要 | 鄉鎮市級政府在台灣財政收支制度上蒙受高度不利。拋開邊緣、落後從而稅收注定困難之地區不談,即使是都會邊之鄉鎮市也是財力不足,而與此相對的是,鄉鎮市的任務在當今社會經濟轉型劇烈的時代中,質量卻日益提高,都會邊之鄉鎮市亦。在這樣的背景下,台北縣汐止鎮鎮長對建商所索取之「鎮長稅」便有高度之爭議性o鎮長因之被判刑十八年,該判決從實質正義角度非無值得批評之處。 |
英文摘要 | The city /town governments in Taiwan has been suffering from insufficient financial resources, among them especially the income from taxes. This problem relates not only to town governments in less developed areas, but also satel1iten cities, and that more severely, be cause their functions and duties are ever growing up in the modern changing societies. On this background the so called "major-tax" raised by major Liau in Shi-Chi town in Taipei-Country could be very sensible and ful1 of issue. Major Liau was sentenced by the district-court to 18 years of prison, what in the eye of social justice (Legitimacy, and not Legality) cannot remain uncriticized. |
本系統中英文摘要資訊取自各篇刊載內容。