The Relationship of Tax Administrative Orders and the Principle of “Vorbehalt des Gesetzes”--- analysis of Statutory Interpretations by the Grand Judges in Taiwan
碩士 === 東吳大學 === 法律學系 === 93 === In the Republic of China (in Taiwan), all residents have a constitutional duty to file tax returns voluntarily and the tax bureau will audit all. However, sometimes it seems ambiguous in the real world because there are only principles showed in the tax law. As such,...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/76285038426286381226 |