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KCI
현행 상속세제의 헌법적 의의와 문제점 - 이른바 완전포괄주의를 중심으로 -
차진아
Article
Issue Date
2013
Citation
고려법학, no.69, pp.127 - 174
Publisher
고려대학교 법학연구원
KCI
과세에 의한 재산권 제한의 의의와 한계
차진아
Article
Issue Date
2016
Citation
고려법학, no.81, pp.161 - 211
Publisher
고려대학교 법학연구원
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complete-negative system
1
gift tax
1
inheritance tax
1
justice of taxation
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no taxation without representation
1
property
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tax
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taxation power
1
과세권
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상속세
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