地方稅法通則之研究：以地方財政自主權為中心
Date Issued
2004
Date
2004
Author(s)
葛克昌
DOI
922414H002026
Abstract
In 11-December 2002 ,the Legislative Yuan admitted the “Act of General Principles
on Domestic Taxes”（AGPDC ）,which means a mile stone of our Domestic
Autocracy, especially on the Independence of Local Governments. Though there are
only 10 articles in AGPDC, but according to this Act, the Local Governments had
awarded more power on Domestic Taxes, and it might be important for the
constitutional order. In Germany, there is also such a system of Domestic Taxes. In
their experience shows that problems between Central Government and Local
Government can be divided into two concepts of country: Gliedsstaaten ，means
country of participation; and Gesamtstaat, means solitary of country. Such a dispute
also can be finding here in Taiwan: the constitutional interpretations No.550 of
Grand Justice of Judicial Yuan also treat of the relationship between two-level
Governments. As a response of such an Act, this Research will clarify the Problems
on Constitution and trying to find a limitation of Domestic Taxes. That will be
helpful for practice.
Subjects
地方稅法通則
地方自治
補充性原則
課稅權
地方稅
均權原則
制度性保障
Publisher
臺北市：國立臺灣大學法律學系暨研究所
Type
report
File(s)![Thumbnail Image]()
Loading...
Name
922414H002026.pdf
Size
753.49 KB
Format
Adobe PDF
Checksum
(MD5):2050037ab148ad45ff88c9e57e8a0037