Contribution of Taxpayer’s Wilfulness and Negligence in the Case of Tax Administrative Penalty
碩士 === 國立臺北大學 === 法律學系一般生組 === 97 === The present study aimed to discuss how Article 7 of the Administrative Penalty Act can be applied to explaining the taxpayer’s willfulness and negligence when the taxpayer violates the regulation of Tax Administrative Penalty. It goes without saying that the tax...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/98602317641002726207 |