A Study of Settlement Contract in Tax Law and Tax-related Compromise System
碩士 === 輔仁大學 === 法律學系 === 105 === In accordance with the principle of taxation by law, principle of ability-to-pay and principle of tax-equality, tax collection authority only has limited authorities on the collection of taxes. However, tax debts should not only be construed under the perspectiv...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/z39k5t |