http://scholars.ntou.edu.tw/handle/123456789/16497| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | 林倖如 | en_US |
| dc.date.accessioned | 2021-03-31T06:48:10Z | - |
| dc.date.available | 2021-03-31T06:48:10Z | - |
| dc.date.issued | 2019-12-01 | - |
| dc.identifier.uri | http://scholars.ntou.edu.tw/handle/123456789/16497 | - |
| dc.description.abstract | 本論文擬先自地方自治本旨切入剖析地方課稅共通規範法理所在，在調和租稅法律主義與自治立法權（課稅自主權）之積極衝突前提下，分析地方課稅之容許性要件；接著整理分析臺灣現行地方課稅相關法規範並檢討其法制運用現況；並扼要介紹近年日本地方公共團體課稅權行使的法制化過程及相關爭議處理制度動向，以他山之石，期可提供吾人省思地方課稅及其衍生權限爭議處理之參考。 | en_US |
| dc.language.iso | zh | en_US |
| dc.publisher | 國立臺灣師範大學祕書室 | en_US |
| dc.relation.ispartof | 教育法學評論 | en_US |
| dc.subject | 地方課稅 | en_US |
| dc.subject | 地方自治 | en_US |
| dc.subject | 委任租稅法律主義 | en_US |
| dc.subject | 地方稅 | en_US |
| dc.title | 臺灣地方課稅之現況與法制困境－自日本法之比較觀察與借鏡 | en_US |
| dc.type | journal article | en_US |
| dc.identifier.doi | 10.6920/ELR.201912_(4).0004 | - |
| dc.relation.journalvolume | 4 | en_US |
| dc.relation.pages | 65 - 78 | en_US |
| item.openairetype | journal article | - |
| item.fulltext | no fulltext | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
| item.grantfulltext | none | - |
| item.cerifentitytype | Publications | - |
| item.languageiso639-1 | zh | - |
| crisitem.author.dept | College of Ocean Law and Policy | - |
| crisitem.author.dept | Institute of the Law of the Sea | - |
| crisitem.author.dept | National Taiwan Ocean University,NTOU | - |
| crisitem.author.parentorg | National Taiwan Ocean University,NTOU | - |
| crisitem.author.parentorg | College of Ocean Law and Policy | - |
| Appears in Collections: | 海洋法律研究所 | |
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