The conflict and balance between Principle Statutory Taxpaying and Substance Versus form Doctrine-Focus on the Gift Taxes on other Interest oriented Trust in the ROC
碩士 === 逢甲大學 === 財經法律研究所 === 100 === The taxation guarantees not only the national revenue, but also the social policy with promoting economic and cultural development, and environmental protection. Though the tax revenue would maintain the operation of the country, it also grants the government to i...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/2a42vz |