A Study on the Application of the Principles of Administrative Law in Tax Penalty Procedures
碩士 === 國立臺灣海洋大學 === 海洋法律研究所 === 107 === Paying taxes is an obligation established by the Constitutional Law. A taxpayer who violates their duties of tax payment may become the subject to administrative penalty; moreover, administrative penalty can be categorized as a generalized administrative punis...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/9a5s42 |