A Study of Substance-over-Form Principle in Tax Law
碩士 === 逢甲大學 === 經營管理碩士在職專班 === 94 === According to the rule 19 of Constitute, property right is citizens’ basic right. However, property right is also a conditional and limited one. On the one hand, the government is legitimated to take people’s property from tax imposition. On the other hand, peopl...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/54085566881163499357 |