The Study on Constitutional Limitation ofSecurities Transaction Income Tax System
碩士 === 國立臺灣大學 === 法律學研究所 === 100 === As a vital type of capital gains, securities transaction imcome tax is seldom really imposed in consider of taxation technique or encouragement capital market.There are constantly advocation to impose securities transaction imcome tax again since it is comprehens...
| 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/65566813134732197768 |