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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 葛克昌 | |
dc.contributor.author | Yuan-Chun Lan | en |
dc.contributor.author | 藍元駿 | zh_TW |
dc.date.accessioned | 2021-05-20T20:10:58Z | - |
dc.date.available | 2009-07-30 | |
dc.date.available | 2021-05-20T20:10:58Z | - |
dc.date.copyright | 2009-07-30 | |
dc.date.issued | 2009 | |
dc.date.submitted | 2009-07-28 | |
dc.identifier.citation | I. WORKS IN CHINESE CHARACTERS ( in alphabetical order )
An, T.Z.(安作璋), Sang Hung-Yang. [An (1983)] Chen, S.G.(陳世陔), Change of Economic Thoughts in Chin-Han Empire, 1997.[Chen SG (1997)] Chen, Z.(陳直), Collected works on economic materials in Han Dynasty, 1978.[Chen Zhe (1978/2008)] Chen, M.G.(陳明光), Tax-paying and Labor-serving in Ancient China, 1999.[Chen MG (1999)] Chen M. trans. (陳敏譯), Abgabenordnung, 1985.[Chen Ming (1985)] Chen M.(陳敏), Taxation and the Interpretation of Economic Affairs, 1982.[Chen Ming (1982)] ──, The concept of tax in constitution and its limitation, 1981.[Chen Ming (1981)] Chen, C.S.(陳清秀), General Theories of Tax Law, 2006.[Chen CS (2006)] Chen, T.(陳琮), History of Finance in Ancient China, 1987.[Chen T (1986/1987)] Chen, W.Y.(陳薇芸), Social Welfare and Income Tax Law, 2009.6.[Chen WY (2009)] Chien, M.(錢穆), History of Chin-Han Dynastry, 1957. [Chien (1957/2006)] ──New Thoughts on History of China, 1989.[Chien (1989/2005)] ──Sketches of History of China, revised ed., vol.1, 1996.[Chien (1996/2008)] ──Comments on Politics in China’s Dynasties, 1997.[Chien (1997/2008)] Ding, C.T.(丁長清), Market and Trade in Ancient China, 1999. Endo(遠藤湘吉), Private Property and Taxation, in: Basic Human Rights, Vol.5, 1969. [Endo (1969)] Fujida(藤田宙靖), The Exercis of Public Power and Claims of Privte Rights, 1978. [Fujida (1978)] Fujitani(藤谷武史), The Characteristic of Taxation as a Means of Intervention of Market, in Basic Issues of Tax Law, 2007.[Fujitani (2007)] Fuke(福家俊朗), On Fiscal Power, in: Analysis of Public Character in Modern State, 1990.[Fuke (1990)] ──, Introduction to English Tax Law—focusing on the issues of rule of law in taxation and tax avoidance, I-V, 1975-1978.[Fuke (1975)] ──, The Shift of Paradigm in the Legal Rationale of Public Burden—along with the Connection with the Shift of Paradigm in Government Control, 1999.3.[Fuke (1999)] ──, The Co-Formation and Issue of the New Publicness in East Asia—notes on the comparative studies in public law, 2006.6.[Fuke (2006)] ──, Income Tax and Constitution, 2009[Gee (2009)] ──, Constitutional Grounds for Taxpayer’s Rights Protection Act, in: On Theories and Practice of the Protectio of Rights, 2006.6.[Gee (2006)] ──, Fundamental Questions of Tax Law—focusing on Fiscal Constitution, 2005. [Gee (2005)]。 ──, Administrative Procedures and Taxpays’Basic Rights, 2006.[Gee (2006)] ──, The Exercise of Public Power and its Limitation in the Welfare State, 1997. [Gee (1997b)] ──, Staatslehre und Staatsrecht, 1997.[]Gee (1997a)] ──, Study on Tax Avoidance, 1977.[Gee (1977)] Guo, M.(高敏),Essays on History of Chin-Han Dynasty, 2002.[Gau M (2002)] Guo, M.J.(郭沫若), Readers for《Discourse on Salt and Iron, 1957. [Guo (1957/1985)] Hatakeyama(畠山武道), On Parlamentary Power of State Finance, in: Contemporary Administrative Law, 1984. [Hatakeyama (1984)] ──, On the system of tax jurisprudence—issues of tax jurisprudenc in the process of democracy, 1977. [Hatakeyama (1977)] Hayashida(林田慎之助),The Su-Fong(素封) clasees in Huozhe Liezhuan of Records of the Grand Historian. [Hayashida (2007)] He L.S.(賀凌虛), Collected Works of Political Thoughts in the Former Han Dynasty, 1988.[He (1988)] Hiranaka(平中苓次), Land System and Tax Law in Ancient China, 1968.[Hiranaka (1968)] Ho, W.L. et al.(侯外廬等), General History of Thoughts in China, 1957.[Ho et al (1957)] Ho, W.L.(侯外廬), Thoughts and Society in Han Dynasty, 1978.[Ho (1978)] Hsu, F.G.(徐復觀), History of Thoughts in Han Dynasty, 1979. [Hsu (1979)] Hsu, Z.S.(許芷昕),Analyzing the Confrontation of I and Li—focusing on 《Discourse on Salt and Iron》and the Reforms in Sung and Ching Dynasty, 2004. [Hsu ZS (2004)] Hsu, Z.U.(許倬雲), In Search of Ancient Times, 1982.[Hsu ZU (1982/2003)] Hu, J.C.(胡寄窗), Introduction to History of Economic Thoughts in China, 1998.[Hu (1998)] Huang, S.Z.(黃士洲), The Reception and Modification of Private Law in Tax Law, 2007. [Huang SZ (2007)] Huang, S.S.(黃世鑫), Viewpoints on the current financial sytem from the perspective of alienation and destructive creation: analysis of financial capitalism, 2002.[Huang SS (2002)] ──, Truth or Heresy? Theory or Dogma? The Calamity of Following Neo-classical Economics, 2000. [Huang SS (2000/2002)] Huang, S.S.(黃世鑫), Introductories to Public Finance, 2001. Huang, G.G.(黃俊杰), The Protection of Taxpayer’s Rights, 2004.2.。[Huang GG (2004)] ──, Steuerliche Grundrechte, 2006.9.[Huang GG (2006)] Huang, J.J.(黃俊傑), The Development of the ideas of I and Li in the pre-Chin Confucionism and its significance in the history of thoughts, 1986.6.[Huang JJ (1986)] ──, Variorum and Commentaries on the righteuous-beneficial differentiation in Mencius, 1988.11. [Huang JJ (1988)] Huang, M.Z.(黃茂榮), General Principles in Tax Law, III, 2008. [Huang MZ (2008)] ──, General Principles in Tax Law, I, 2nd ed., 2005.[Huang MZ (2005)] Inaba(稻葉一郎), The Fiscal Policy of Sang Hung-Yang, 1980.[Inaba (1980)] Jin, W.(晋文), A Critical Biography of Sang Hung-Yang, 2005. [Jin (2005)] Jing C.F.(金春峰), History of Thoughts in Han Dynasty, 2nd ed., 1997.[Jing (1987/1997)] Jinno(神野直彦), Tax Refrom in Transformation Eras, in Modern State and Law, 1997. [Jinno (1997)] ──, Public Finance, 2002.[Jinno (2002/2003)] Kageyama(影山剛), Business and Industry in Ancient China and the System of Monopolies, 1984.[Kageyama (1984)] Kaneko(金子宏), Rule of law and Tax Law, 2008. [Kaneko (2008)] ──, The Power of Finance, 1983.[Kaneko (1983)] ──, Tax Law and Private Law, 1977.[Kaneko (1977)] ──, Citizen and Tax, 1966.[Kaneko (1966)] Kato(加藤繁)、Textual Research on History of Economy in China.[Kato] Kimura(木村元一), Prospects of Fiscal Sociology, 1941. [Kimura (1941)] ──, Public Finance—the development of its realm of question, 1949. [Kimura (1949)] Kitano(北野弘久), Basic Principles of Tax System—we don’t take tax obligation for granted, 2008.1.[Kitano](2008) ──, The Necessity for the establishment of an Integrated Tax Science, in: The Public Character of Finance, 1990.[Kitano (1990)] ──, Constitution and Tax Administration, 1983.[Kitano (1983)] ──, Rights of Taxpayers, 1981.[Kitano (1981)] ──, Structure of Modern Tax Law, 1972. [Kitano (1972)] Koyama(小山広和), The Establishment of Rule of Law in Taxation, 2004.3.[Koyama (2004)] Kojima,(小嶋和司), Constitution and Fiscal System, 1988.[Kojima (1988)] Kuo, D.H.(郭德厚), Studies on Basic Duty—reflection on Art. 19th of the Constitution, 2004.[Kuo (2004)] Kusuyama(楠山修作), Tax System in the Era of Chin-Han Dynasty, 1969.[Kusuyama (1969)] Lai, C.C. (賴建誠), Structural Analysis and the Issue of Fabrication of 《Discourse on Salt and Iron》, 1996, collected in: Lai, C.C., The Wizard of Oz and China, 1998.[Lai (1996/1998)] Lan, Y.C.(藍元駿), Comparability of morality in Chinese-Western Tax Norms—reflections of constitutional limit on taxation from《Discourse on Salt and Iron》, 2008。[Lan (2008a)] ──, Receptionability of Chinese-Western Tax Norms—focusing on the Detachment of Form and Substance of Tax Norms, 2008.[Lan (2008b)] ──, On the Reception and Understanding of Foreign Tax Legal Institutions—focusing on the discriminatory premise of “eigener Begriff” and “entlehnter Begriff”, 2008.[Lan (2008c)] ──, Succession of Property under the idea of Tax State, 2007.12.[Lan (2007a)] ──, Applicability of the Introduction of Fiscal Sociology to Fiscal Constitution—an example of the political-economic institution in Mainland China, 2007.[Lan (2007b)] ──, Tax Debts as the object of Succesion, 2007.6.[Lan (2007c)] ──, Constitutional Significance in Schumpeter’s “The Crisis of the Tax State” I, 2006.4.[Lan (2006a)] ──, Constitutional Significance in Schumpeter’s “The Crsis of the Tax State ” II, 2006.5.[Lan (2006b)] ──, Schumpeter’s Tax State and Modern Constitutional State, 2005.[Lan (2005)] Lee Y.Y. & Lai C.C.(李怡嚴、賴建誠), Reconsidering the issue of the fabrication of 《Discourse on Salt and Iron》, 2000. [Li & Lai (2000)] Lee, H.F.(李顯峰), Government Fiscal Discipline and Fiscal Integrity, articles presented in: Sovreignty, Constitution, and Taiwan’s Future Symposium, 2005.6.[Lee (2005)] Liao Y.M.(廖義銘), The New Rhetorics of Perelman, 1997.[Liao (1997)] Lin, T.J.(林子傑), On the Spirits of Rule of Law in Taxation, 2005.[Lin TJ (2005)] ──, Menschenbild and Constituinoal Interpretations, 2007.(2007) Lin, W.S.(林文雄), Legal Positivism, 2003.[Lin WS (2003)] Lin, C.S.(林鐘雄), Ludwig v. Mises—A Prophet of Economic Liberalism, 1999. Lin, C.H.(林俊宏), The Language, Knowledge, and Politics in《Zhuang-tsu》, 2001. Lin, C.H.(林俊宏), The Development of Political Thoughts in《Lao-tsu》, 1999.(1999) Liu, J.W. & Shong, W.(劉劍文、熊偉), Basic Theories of Tax Law, 2004.[Liu & Shong (2004)] Ma, Y.T.(馬元材), A Supplementary of Chronological Table of Sang Hung-Yang, 1982. 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[Shimasue (1993)] Sogabe(曾我部靜雄), Research on History of Taxation in China, Introduction, 1969.[Sogabe (1969)] Su, L.(苏力),Rule of Law and its Domestic Resource, 2004。[Su (1996/2004)] Sun, W.(孫文), Theories of Sun Wen, 1918, in Collected Work of Dr. Sun Yat-Sen, vol.2, 1989.11.24.[Sun YS (1918/1989)] Tanaka(田中勝次郎), The Independence of Tax Law and the Birth of Tax Jurisprudence, 1951. [Tanaka (1951)] Tang, K.L. & Chen, K.H.,(唐凯麟、陈科华), History of thoughts on economic ethics in Ancient China, 2004.[Tang & Chen (2004)] Taniguchi(谷口勢津夫), Borrowed Concept and Teleological Interpretation, 1998. [Taniguchi (1998)] ──, Markteinkommenstheorie and the construction of the concept of inceom in Constitution—on the theory of Paul Kirchhof, 2000. [Taniguchi (2000)] Tao, H.S.(陶希聖), History of Political Thoughts in China, Vol.2, 1982.[Tao (1982)] Teshima(手島孝), Finance in: Structre of Modern Economy and Law, 1975. [Teshima (1975)] Tian, C.W. & An, T.Z. eds., History of Chin-Han Dynasty, 2008. 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[Weng (1968)] Wu, H.(吳慧), Business in Ancient China, 1994.[Wu (1994)] ──, On Sang Hung-Yang, 1981.[Wu (1981)] Yamada(山田勝芳),The Concept of „Jun“(均) in Ancient China, 1984.[Yamada (1984)] ──, On the Economic Factor of the Fiscal Reform in Han Dynasty, 1974.[Yamada (1974)] ──, Research on the Revenue of the Chin-Han Dynasty, 1993.[Yamada (1993)] Yamamoto(山本守之), Basic Theories of Tax Law, augmented edition, 2005.[Yamamoto (2005)] Yen, C.A.(顏厥安), The Intermediary Function of Justice in Constitution, 2007.[Yen (2007)] ──, Law, Rationality, and Argumentation—the Argumentation Theory of Robert Alexy, (1994, 1995/2003) .[Yen (1994/2003)] ──, Law and Morality—comments on the development of Legal Thoughts in post-war Germany from a core issue in jurisprudence, 2003.[Yen (1998/2003)] Yoshida(吉田虎雄), On Taxes in the Han Dynasty, 1942. [Yoshida (1942)] Zhang, Z.T. et al. (張中秋等), Rise and Fall—Study of economic legal system and the control of economic society, 2007.[Zhang Z.T. 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(1986) [Chinese translation: 劍橋中國秦漢史] Tipke, K., Steuergerechtigkeit in Theoire und Praxis: Vom Politisshen Schlagwort zum Rechtbegriff, Köln:O.Schmitt, 1980. Tipke, K., Die Steuerrechtsordung I, Aufl. 2, 2000. ──, Die Steuerrechtsordung II, Aufl. 2., 2003. Tipke, K./Lang, J., Steuerrecht, 19 Aufl., Dr. Otto Schmidt, 2008. [Tipke & Lang (2009)] Vogel, K., Der Finanz- und Steuerstaat, Handbuch des Staatsrechts der Bundesrepublik Deutschland, §27, Bd. I, 1987, S.1151-1186.(1987) ──, Der Finanz- und Steuerstaat, Handbuch des Staatsrechts der Bundesrepublik Deutschland, 3 Aulf., Bd. IV, §30, 2004, S.843-878.(2004) ──, Grundzüge des Finanzrechts des Grundgesetzes, Handbuch des Staatsrechts der Bundesrepublik Deutschland, Bd. IV, 1990, S3-86.(1990) Wang, T.S., LEGAL REFORM IN TAIWAN UNDER JAPANESE COLONIAL RULE (1895-1945): THE RECEPTION OF WESTERN LAW, Dissertation, University of Washington. [Wang TS] (1992) Weber, M., Science as a Vocation, 1919. Weber-Grellet, H., Steuern im modernen Verfassungstaat, Otto Schmidt, 2001. Wendt, R., Besteuerung und Eigentum, NJW 1980, S.2111-2119. Zippelius, R., Geschichte der Staatsideen, 10 Aufl., Verlag C.H. Beck, 2003 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/9151 | - |
dc.description.abstract | A quick answer to the question of legitimacy of taxation on the public character of tax or its democratic endorsement may often ease the pain from taxpayers. However, if we proceed, to question the legitimacy of tax obligation or tax power in the context of traditional Chinese ideologies, we are bound to face the following question: whether such characters nourished in the west could its resemblance be found in China? If yes, what are the similarities and disparities? If no, whether these characters are worth to be transplanted?
Aiming at the fact that numerous westernized institutions with such foreign characters being implanted as the present situation in the Chinese society, how to mitigate possible contradictions between such western ideologies and intrinsic values rooted deeply in our own tradition is all the more pressing. Discouragingly, such issue in the field of tax jurisprudence seldom raises attention. Taking the concept of “limitations of taxation” into account, two corresponding issues could be raised. First, whether such western-bred concept could find its resemblance in traditional China? Secondly, if yes, what are the disparities in between? To simply put, the former deals with the question of “Commonality”, the latter, the question of “Intrinsity”. Such inquiry, in our opinion, has to some extent touched upon the issue of social values underlying norms. In reply to the greetings from the westernized tax normality so as to tax morality, how do Chinese commence communication with its own ideas of taxation thus becomes the core issue. To be explicit, this paper attempts to clarify the foundations of tax normality in the traditional Chinese thoughts through reflections on the limitation theory of taxation harbored in the west. Through socio-psychological factors indicated by the limitations of taxation in the west, we tend to sort out common features out of the background in the text of 《Discourse on Salt and Iron》. In fact, the two strongly-opposed parties appeared in the “Salt and Iron Meeting” reveals two versions of tax morality, governing the development of two contrasting ideologies of taxation, thus resulting in the confrontations of two interests. In terms of jurisprudence, the above-raised question—that is, the reply of traditional Chinese values (hereinafter “Intrinsity”)—shall be seen as a question of “possibility of reception” (hereinafter “Receptionability”) in the Constitutional level. To further, the question of Receptionability intends to argue whether the question of people’s tolerance to tax burden falls in the category of jurisprudence or not, namely, the question of the relativity of discipline. In reply to this question, we try to find possible answers through the process of how man reaches his understanding of knowledge. We hold the belief that when intrinsic values encounter a foreign culture, be it confrontation or integration, only on a premise of communicability and mutual understandability could interactions between the both sides be of significance and of plausibility. Modern State being a tax state, its revenue shall depend on tax revenue as a principle. At the same time, under a state ruled of law, taxation must be in the form of law, thus contributes to the protection of the people. Through constitution, imposition of proper “limitations” on state’s taxation behaviors has been the very mechanism for the protection of taxpayer’s rights. The functioning of the mechanism is centered on the “rights” of taxpayers. To further, once the rights, protected by the constitution, are being infringed by taxation, the constitution could limits such taxation (namely, to nullify such infringement to rights), and reach the goal of protecting taxpayer’s rights. However, two things could be questioned here. First, whether such limitations—in other words, the approach to simply nullify the source of infringement—could fulfill the purpose of the protection of the rights of the taxpayers is in doubt. Second, even more seriously is the situation that whether the protection of “rights” could actually be the protection of “taxpayers” is dubious. By paying attention of the on-going tax reforms over the years, discussions over tax equity continues to rage. Two things might worth mentioning according to such phenomenon. First, the issue of tax equity to the mass is all the more pressing. Secondly, the problem remains unsolved. Hence, maybe it should worth a try to first look at the constitutionality of the mechanism before we bury ourselves again into the floods of efficiency-oriented schemes in tax reformations. The main focus of this paper, therefore, is how to make revisions or adaptations to limitation in the constitution. | en |
dc.description.provenance | Made available in DSpace on 2021-05-20T20:10:58Z (GMT). No. of bitstreams: 1 ntu-98-D94a21001-1.pdf: 1628495 bytes, checksum: 083d6748be51fdb88fa0f436ad2ecb84 (MD5) Previous issue date: 2009 | en |
dc.description.tableofcontents | TAX STATE AND FISCAL CONSTITUTION 1
ACKNOWLEDGEMENTS 3 ABSTRACT - 1 - PREFACE - 1 - OUTLINE I INTRODUCTION INTRINSITY AND COMMONALITY 1 PART I COMMONALITIES IN CHINESE AND WESTERN TAX NORMS 9 I. Possibility of Chinese-Western Tax Morality Comparison 9 A. 《The Crisis of the Tax State》vis-à-vis《Discourse on Salt and Iron》 10 B. Possible comparison of Tax Morality– Legitimacy of Tax power as starting point 18 C. Concrete Benchmark Comparison – the System-and-People Relation 25 D. Re-examination of Limits of Taxation 26 II. Constitutional Limits of Taxation – Elimination of Contradiction between the Power to Tax and the Property Right 31 A. From Limits in Public Finance to Limits in Constitution 32 B. Amplifying Contradiction 34 C. Attempts on elimination of the Contradictory Relation 39 D. Moral Foundation of Tax Obligation 43 III. Choice of Values in Fiscal Constitution – In Search of Intrinsity in Tax Normality 49 PART II LIMITATIONS ON TAXATION IN CONSTITUTION 52 I. Tax State as a choice of value in Constitution 53 A. Inferences from theories of tax state 54 B. The constitutional significance of the tax state theory 54 C. Between tax power and protection of property right—limitations on state’s power to tax 55 D. The concept of “limitation” and the protection of human rights 55 II. The societal character of private property 56 A. Historical sketches of the development of tax power 56 B. The reflection of taking “property rights” as a protection mechanism 61 III. Constitutional limits of legitimacy of taxes 63 A. Recognition of social-functioned taxation 64 B. Shift of moral grounds in legitimacy of taxation 65 C. The application to taxpayer’s basic rights 66 PART III CONSTITUTIONALITY OF LEGITIMACY OF TAXATION 67 I. Attaching limitation of taxation to taxpayer’s rights 67 A. Two perspectives of taxpayer’s human rights: basic rights & civil rights 69 B. The limitations of taxation in the level of Constitution 70 II. Approaches for protection of taxpayers in the Constitution 70 A. Typical legal approach—protection of property rights 70 B. Specifications in different constitutional contexts 71 C. A standardized mechanism of traditional approach 75 III. Generalization—an attempt for a normative account 77 A. A Pursuit of Equity over Efficiency 77 B. Relations of private interests, public welfare, tax obligation 78 C. Setting priorities to the three elements: prioritization of protection 86 IV. Reflections on the limitations 89 PART IV MORAL GROUNDS FOR RULE OF LAW IN TAXATION 93 I. Detachment of Form from Substance revisited 93 II. Functioning of rule of law in taxation 94 A. The internal connection between tax system and legal system 94 B. Rule of law in taxation is a multifaceted notion 95 C. The essential quality of tax power and its over-respected character 97 D. Re-examination of the concept of protection of taxpayers’ rights 98 III. Reception of tax state theory and its reflections towards legal norms 109 A. Conversion among disciplines—the disparity between law and economics 110 B. Tax state as an ideal type: transformation of moral grounds from public finance to jurisprudence 110 C. An aspect reflexive of legal norms—obedience to tax obligation and obedience to law 111 IV. Amplification of rule of law in taxation 112 A. The concept of Intrinsity: An amplification of Freedom and equality of taxpayers 113 B. The premise of Instrinsity 115 C. Further inference from the limitations of taxation 116 PART V TAX NORMALITY : AN INTRINSIC CONCRETIZATION 123 I. Substance and Form of a tax norm 123 A. Re-defining of the Detachment 124 B. Concretization of Similarities: logical vis-à-vis societal 124 II. Understandability and Receptionability 125 A. Borrowed concept (entlehnter Begriff) and Intrinsic concept (eigener Begriff) 125 B. Receptionability and Understandability 127 C. Reception and Transplant of rules and principles 137 D. Language as Media for communications 142 E. Communication in rules and in principle 145 III. Mitigation between rule and principle 150 A. Communicability in values 150 B. Knowledge and Language 150 C. Communication both in principles and in rules 155 CONCLUSION INTRINSIC VALUE JUDGMENTS IN TAXATION LAW 161 I. Fiscal Constitution—positioning the relation of taxpayers and tax systems 161 A. Two factors: Society and Constitution 162 B. The people-institution relation 162 II. Taxpayer’s behavior in tax jurisprudence 163 A. reconstruction of objective and subjective 165 B. Starting from Interpretation 165 C. Analogy to thoughts 167 III. Taxpayer within the institution and within the society 168 A. A portrait of the behavior of taxpayers 168 B. freedom and equality in tax law: connection between motivation and behavior 170 C. Institutional effects on taxpayer’s behavior 171 D. Legal premise for homo economicus : adaptation towards homo sociologus 173 IV. Ancient Voices, Modern Echoes—aiming at the moral grounds for tax obligation 174 BIBLIOGRAPHY i APPENDIX: TRANSLATIONS & ANNOTATIONS OF THE TWO TEXTS xxiii | |
dc.language.iso | en | |
dc.title | 租稅國家與財政憲法-對照《鹽鐵論》與《租稅國危機》 | zh_TW |
dc.title | Tax State and Fiscal Constitution-Comparing《Discourse on Salt and Iron》and《The Crisis of the Tax State》 | en |
dc.type | Thesis | |
dc.date.schoolyear | 97-2 | |
dc.description.degree | 博士 | |
dc.contributor.oralexamcommittee | 陳聽安,顏厥安,蔡茂寅,李顯峰 | |
dc.subject.keyword | 課稅正當性,租稅倫理,稅法規範,租稅國危機,鹽鐵論,課稅界限,財政社會學,義利之辨,原則規則理論,語言相對性,繼受,固有性, | zh_TW |
dc.subject.keyword | limitation of taxation,legitimacy of taxation,tax morality,tax normality,intrinsic values (Intrinsity),Reservation of law (Vorbehalt des Gesetzes),Rule of law in taxation (Gesetzmae&szlig,igkeit der Besteuerung),obligation to pay tax,rule and principle,language relativity, | en |
dc.relation.page | 370 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2009-07-28 | |
dc.contributor.author-college | 法律學院 | zh_TW |
dc.contributor.author-dept | 法律學研究所 | zh_TW |
顯示於系所單位: | 法律學系 |
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