A Study on Tax Administrative Penalty – Comparison with the Germany Law
博士 === 東吳大學 === 法律學系 === 103 === Articles for tax administrative penalties in our country are legislated in and governed by different tax laws instead of by unified and general articles in Tax Collection Act. Furthermore, no concrete elements in such articles in these different tax laws are used to...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/3923b3 |