西方稅捐法制之繼受及其限制--中西稅制比較的一個起點

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/34193

Title:	西方稅捐法制之繼受及其限制--中西稅制比較的一個起點 The Reception of Western Tax Law and Its Limitations--Preliminaries for Comparative Studies on Chinese-Western Tax Systems
Authors:	藍元駿
Contributors:	法律系
Keywords:	租稅法律主義實質課稅原則法律繼受租稅倫理 Rule of law in taxation Principle of substantive taxation Reception of law Tax morality
Date:	2011-11
Issue Date:	2016-09-22 10:57:10 (UTC+8)
Relation:	華岡法粹 51 2011.11[民100.11] 頁199-215
Appears in Collections:	[Department of Law & Graduate Institute of Law ] academic journal

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