Earticle

Abstract

중국어

本文說明稅法規範的國際化與全球化的正當性基礎。本文從課稅原則的全球化出發, 嘗試將租稅全球化的過程, 區分為國際層面與全球層面；二者各自代表不同的租稅概念與稅法意義。前者可謂傳統課稅原則的沿伸, 但後者則意謂課稅典範利他主義式移轉。

영어

The paper hopes to further develop the justification of internationalization and globalization of tax norms. This paper begins from the globalization of tax principles, attempting to divide the process into international and global level. The two levels indicate disparate concepts of tax and its respective significance. The former is the extension of the traditional principles, while the latter suggests possible shift towards altruistic taxation.

Contents

摘要
 Ⅰ. 問題概說
 Ⅱ. 法理基礎
 Ⅲ. 徵納關係及稅法規範之國際化：競爭中立之正當性基礎
 Ⅳ. 財稅法治全球化之基本前提：全球利他主義
 Ⅴ. 全球財稅憲政主義之具體建置—以糖稅為例
 Ⅵ. 結語與展望
 参考文献
 

Authors

• 藍元駿 [ 남원준 | 台大法學博士；中國文化大學法律學系副教授。 ]

Reference