Discussing Balance of the Principle of Taxation by Law and the Principle of Substantive Taxation by Viewing Taxation Judgments
碩士 === 國立政治大學 === 會計研究所 === 103 === The concept of the Principle of Substantive Taxation was derived from No. 420 Constitution Ruling in 1997, which was the first acknowledgement of the Principle of Substantive Taxation from legal profession in Taiwan. Afterwards, the principle has become more def...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/02106605261289665191 |