Abstract
本文以下將探討地價稅之法律性質與量能課稅原則,但有必要先將課稅之正當性、課稅之合法性與課稅之妥當性幾個與此一主題有相關,而容易混淆的法律概念來做說明加以釐清。
Original language | Chinese |
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Pages (from-to) | 2-20 |
Journal | 臺灣法學雜誌 = Taiwan Law Journal |
Volume | 311 |
Publication status | Published - 2017 |
Research output: Contribution to journal › Article › peer-review
Original language | Chinese |
---|---|
Pages (from-to) | 2-20 |
Journal | 臺灣法學雜誌 = Taiwan Law Journal |
Volume | 311 |
Publication status | Published - 2017 |