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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/93775
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93775


    Title: 我國租稅處罰法之研究
    Authors: 阮呂芳周
    Contributors: 殷文俊
    阮呂芳周
    Keywords: 租稅法
    租稅處罰法
    Date: 1973
    Issue Date: 2016-05-06 14:09:59 (UTC+8)
    Abstract: 現代化的國家已被譽為租稅國家,租稅之本質,非僅為財政收入,尚兼含收入以外之目的;諸如以租稅矯正分配不之不均,或寓禁於徵,達成社會政策之目標;或以藉租稅徵收方式,節制消費、抑制通貨膨脹、遏止經濟恐慌、促進經濟發展。準此以觀,政府為達成租稅之多種目的,益使租稅與人民生活息息相關,舉凡收入或支出、或財產持有、或所得來源等等,悉為租稅課稅之客體,人民之經濟活動乃被置於租稅生活之領域中,租稅法定主義成為租稅生活中之共同準繩,租稅制度之良窳有賴租稅立法之技術,蓋租稅法之內容,即須明確規定各種課稅要件,同時對於課稅之時間與方法,亦應加以明白規定。此外,有關保護納稅人權益之救濟程序,及為保障租稅債權之需要,並使政府在執行稅法時,具有強制性之權限,□輔以違反者之處罰規定,如此多方面之設計,實非具有高度之技術性不可。
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002008879
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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