A Study on General Succession of Debt of Taxation
碩士 === 銘傳大學 === 公共事務學系碩士在職專班 === 97 === In the current tax law, succession to debt of taxation is not well-defined. The authorities stipulate the taxes of taxpayer before dying shall be an obligation, which is a debt of heir based on general succession principle. If the heir doesn’t claim limited su...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/7gc8gy |