重返重商主義？論稅法規範國際化與全球化之正當性基礎 — 以糖稅為例兼論歐盟稅制的未來

重返重商主義？論稅法規範國際化與全球化之正當性基礎 — 以糖稅為例兼論歐盟稅制的未來
Back to Mercantilism? Justifying internationalization and globalization of tax law — Exampled on Sugar Tax with Side Remark on Characterization of EU Tax Regimes

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.

자료제공 : 네이버학술정보