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留保利益稅의 法理에 관한 硏究
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- Authors
- Advisor
- 이창희
- Issue Date
- 2003
- Publisher
- 서울대학교 대학원
- Keywords
- 留保利益稅 ; Accumulated earnings tax ; 租稅의 垂直的․水平的 公平性 ; Vertical equity ; 租稅中立性 ; Horizontal equity ; 租稅體系 簡素化 ; Neutrality ; Simplification
- Description
- 학위논문(석사)--서울대학교 대학원 :법학과 세법전공,2003.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000058112
https://hdl.handle.net/10371/23454
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