A STUDY ON TAX AVOIDANCE –ITS ADJUSTMENT AND JUSTIFICATION OF PENALTY
碩士 === 國立中正大學 === 法律學研究所 === 99 === Tax, as a debt under public law, does not require corresponding payment from the government, nor does it give immediate and corresponding benefits to taxpayers, hence it induces incentive for tax savings, tax avoidances and tax evasion; further, owing to its commo...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/62865141339475181081 |