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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

指定用途租稅之研究

蘇盈彰, SU, YING-ZHANG Unknown Date (has links)
本文共分六章,二十節,六萬多言。第一章緒論,旨在說明研究動機、目的、範圍、 限制與架構。第二章指定用途租稅之理論依據,首先定義指定用途租稅,再探討其理 論依據,並論及準公共財的財源籌措。第三章指定用途租稅的理論模型,論述各學者 所提出的理論模型。第四章主要在建立一套指定用途租稅運作之原則。第五章概述各 國之現況與趨勢,並分析我國未來之展望。第六章結論。

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