The Criminal Relevance of Illegal Income in Taxation Procedure

碩士 === 國立成功大學 === 法律學系 === 106 === Under the principle of taxes neutrality of competition, claims shall arise from the tax debtor-creditor relationship as soon as the matter to which the law attaches liability for payment has occurred. It is immaterial whether the action of tax debtor violated regul...

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Bibliographic Details
Main Authors: Ying-ShiouWeng, 翁英琇
Other Authors: Tze-Tien Hsu
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/7qbvcu