The Constitutionality of Tax Estimation
碩士 === 國立臺北大學 === 法律學系法律專業組 === 98 === Tax estimation is the method used by tax bureau to infer a taxpayers’ obligation based on indirect evidence or to levy tax by estimation instead of taxing according to direct taxable evidence (income) when a taxpayer fails to cooperate with tax bureau by provid...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/84198681657720288871 |