法定空地課徵地價稅爭議──112年憲判字第19號判決評析【月旦時論】 The Controversy over the Imposition of Land Value Tax on Statutory Vacant Space: Analysis of TCC Judgement 112-Hsien-Pan-19
兼營營業人營業稅進項稅額扣抵法之更正──評最高行政法院107年度判字第550號判決【爭點解析】 Correction of Input Tax Deduction Method in Business Tax for Dual-Status Business Entities: Comment for Supreme Administrative Court Judgment Pan No.550 (2018)
