The Punishability on Behavior of Tax Avoidance
碩士 === 國立中興大學 === 科技法律研究所 === 100 === Tax avoidance is an indirect behavior to avoid compulsory tax regulations by means of abuse of right. Based on the principle of fair taxation, the goal of tax avoidance should not be protected. Tax authority has the right to determine the amount of taxable incom...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20994087410292346172 |