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月旦財經法雜誌
Financial and Economic Law Review |
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| 201905 (44期)期所有篇 |
- 逃漏稅捐處罰法制改革——實證研究之觀點 Legal Liabilities on Tax Evasion
- 由Uber案看「互聯網+」背景下涉稅司法之導向——兼論租稅規避、租稅逃漏與誠實義務 Thought on Judicial Orientation in “Internet+” Time that Starting from the Tax-related Judicial of Uber Case: Discussion of Tax Avoidance, Tax Evasion and Fiduciary Duty Concurrently
- 現代財政視角下納稅人權利之保護——超越「稅」與「稅法」的視界 Research on the Protection of Taxpayers' Rights from the Perspective of Modern Finance: Beyond the Scope of Tax and Tax Law
- 關於新個人所得稅法的初步研究 A Preliminary Research on the New Individual Income Tax Law
- 日本專案型規制監理沙盒的啟示 A Study of Japan's Project-based Regulatory Sandbox System and Implications for Taiwan
- 完善直銷管理規範的必要性及其對策建議 The Necessity and Countermeasures of Perfecting Legal Regulation on Direct Selling
- 「共享型」消費稅何以可能——一個功能主義的分析視角 How to Establish Sharing-type Consumption Tax from the Perspective of Functionalism
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