The Study of Income in the Income Tax Law in Taiwan: From the Income Concept of the Accrual Type
碩士 === 中原大學 === 財經法律研究所 === 96 === Abstract Equity in taxation is the core principle of tax laws, while “taxation according to ability” is the key to fair taxation. In the history of tax systems, income tax is more consistent with the principle of “taxation according to ability” than are other taxes...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/92415055379530478397 |