柯格鐘(Ke-Chung Ko)KE-CHUNG KO柯格鐘2021-03-312021-03-3120191681-5939https://www.AiritiLibrary.com/Publication/Index/16815939-201906-201907110007-201907110007-1-91https://scholars.lib.ntu.edu.tw/handle/123456789/556157稅捐稽徵協力義務、推計課稅與協力義務違反的制裁－以納稅者權利保護法第14條規定討論與條文修正建議為中心journal article