The Case Study of Principle of Statutory Taxpaying and Substance Versus Form Doctrine
碩士 === 中原大學 === 會計研究所 === 93 === According to the rule 19 of Constitution, the resident has the duty to pay the tax. However, concerning the tax-equality, the purpose of Legislation should consider the economic content or the tax-equality and principles. It emphasizes on the economic fact of the tax...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/97203800796940984044 |