Research on the Application of the Good faith principle to Tax Law

碩士 === 國立中正大學 === 法律所 === 94 === Thesis Summary In Item No. 2 of Article 148 in the Civil Law of Taiwan, it is stated that “The exercising of rights and performance of obligations shall depend on the measures of honesty and credibility.” The legislative reason of this are: (1) Good faith prin...

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Bibliographic Details
Main Authors: Jinnder Chang, 張進德
Other Authors: none
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/68697418845002295872