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司法揭露隱私之探討—以租稅資料為中心: A Study on Privacy Disclosed by Judicial Process—Focus on the Tax Returns and Related Information (Chinese Edition) - Softcover
稅捐稽徵法第33條第1項第8款之增訂，開啟了私人查調租稅資料之合法管道。過去對於租稅隱私保護的研究，比較出我國法律與美國、日本、歐洲各國的差異之處，尤其是我國法律對於揭露的要件與程序多含糊籠統，因而提出許多改進之建議，惟較缺乏執行實務上，是否有確實遵循法旨之檢驗。 依據法律規則與現行的實務流程分析，本研究發現此項修法，並無如同其修法理由的實質效益、且不符合程序經濟原則；財政部應作業實務需求發布的行政函釋，亦有可能違反法律優位、法律保留等原則。經詳細地分解實際案例資料的程序細節，本研究另外發現法院現行的作業程序上，有相當多的資訊安全漏洞，亦可能有違反電腦處理個人資料保護法之嫌！ 本研究提出的改善建議，只需微幅改變現有作業流程，不僅可具體的提升資訊安全，且能符合程序經濟原則，債權人原有的福利不僅毫無減損，更因流程簡化而減少奔波勞頓；建議的流程，可避免相對人或其他第三者的個人資料遭不當揭露，法院的作業量也並不會因此提高，因此本研究所提出的改善建議，可以符合柏瑞圖準則 (Pareto Criterion)。
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David Hui-Chien Fan, 異術科技股份有限公司 負責人, 1992年創立,事業領域：機電暨資訊系統整合工程,PKI應用, ISO 20000, ISO 27001 認證輔導曾服務於 中山科學研究院(CSSIST) 第二研究所學歷：台北工業專科學校 機械工程科,台灣科技大學 EMBA 管理研究所 科技管理組,台灣大學 EMBA 會計暨決策管理組證照：PMP Number 1380590
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- Publisher金琅学术出版社
- Publication date2015
- ISBN 10 3639739329
- ISBN 13 9783639739329
- BindingPaperback
- Number of pages128
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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -shui juan ji zheng fa di 33 tiao di 1 xiang di 8 kuan zhi zeng ding kai qi le si ren cha diao zu shui zi liao zhi he fa guan dao guo qu dui yu zu shui yin si bao hu de yan jiu bi jiao chu wo guo fa lv yu mei guo ri ben ou zhou ge guo de cha yi zhi chu you qi shi wo guo fa lv dui yu jie lu de yao jian yu cheng xu duo han hu long tong yin er ti chu xu duo gai jin zhi jian yi wei jiao que fa zhi xing shi wu shang shi fou you que shi zun xun fa zhi zhi jian yan yi ju fa lv gui ze yu xian xing de shi wu liu cheng fen xi ben yan jiu fa xian ci xiang xiu fa bing wu ru tong qi xiu fa li you de shi zhi xiao yi qie bu fu he cheng xu jing ji yuan ze cai zheng bu ying zuo ye shi wu xu qiu fa bu de xing zheng han shi yi you ke neng wei fan fa lv you wei fa lv bao liu deng yuan ze jing xiang xi di fen jie shi ji an li zi liao de cheng xu xi jie ben yan jiu ling wai fa xian fa yuan xian xing de zuo ye cheng xu shang you xiang dang duo de zi xun an quan lou dong yi ke neng you wei fan dian nao chu li ge ren zi liao bao hu fa zhi xian ben yan jiu ti chu de gai shan jian yi zhi xu wei fu gai bian xian you zuo ye liu cheng bu jin ke ju ti de ti sheng zi xun an quan qie neng fu he cheng xu jing ji yuan ze zhai quan ren yuan you de fu li bu jin hao wu jian sun geng yin liu cheng jian hua er jian shao ben bo lao dun jian yi de liu cheng ke bi mian xiang dui ren huo qi ta di san zhe de ge ren zi liao zao bu dang jie lu fa yuan de zuo ye liang ye bing bu hui yin ci ti gao yin ci ben yan jiu suo ti chu de gai shan jian yi ke yi fu he bai rui tu zhun ze Pareto Criterion 128 pp. Chinesisch. Seller Inventory # 9783639739329
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si fa jie lu yin si zhi tan tao yi zu shui zi liao wei zhong xin : A Study on Privacy Disclosed by Judicial Process Focus on the Tax Returns and Related Information
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Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - shui juan ji zheng fa di 33 tiao di 1 xiang di 8 kuan zhi zeng ding kai qi le si ren cha diao zu shui zi liao zhi he fa guan dao guo qu dui yu zu shui yin si bao hu de yan jiu bi jiao chu wo guo fa lv yu mei guo ri ben ou zhou ge guo de cha yi zhi chu you qi shi wo guo fa lv dui yu jie lu de yao jian yu cheng xu duo han hu long tong yin er ti chu xu duo gai jin zhi jian yi wei jiao que fa zhi xing shi wu shang shi fou you que shi zun xun fa zhi zhi jian yan yi ju fa lv gui ze yu xian xing de shi wu liu cheng fen xi ben yan jiu fa xian ci xiang xiu fa bing wu ru tong qi xiu fa li you de shi zhi xiao yi qie bu fu he cheng xu jing ji yuan ze cai zheng bu ying zuo ye shi wu xu qiu fa bu de xing zheng han shi yi you ke neng wei fan fa lv you wei fa lv bao liu deng yuan ze jing xiang xi di fen jie shi ji an li zi liao de cheng xu xi jie ben yan jiu ling wai fa xian fa yuan xian xing de zuo ye cheng xu shang you xiang dang duo de zi xun an quan lou dong yi ke neng you wei fan dian nao chu li ge ren zi liao bao hu fa zhi xian ben yan jiu ti chu de gai shan jian yi zhi xu wei fu gai bian xian you zuo ye liu cheng bu jin ke ju ti de ti sheng zi xun an quan qie neng fu he cheng xu jing ji yuan ze zhai quan ren yuan you de fu li bu jin hao wu jian sun geng yin liu cheng jian hua er jian shao ben bo lao dun jian yi de liu cheng ke bi mian xiang dui ren huo qi ta di san zhe de ge ren zi liao zao bu dang jie lu fa yuan de zuo ye liang ye bing bu hui yin ci ti gao yin ci ben yan jiu suo ti chu de gai shan jian yi ke yi fu he bai rui tu zhun ze Pareto Criterion. Seller Inventory # 9783639739329
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A Study on Privacy Disclosed by Judicial Process Focus on the Tax Returns and Related Information
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Book Description Paperback. Condition: Brand New. 128 pages. Chinese language. 8.66x5.91x0.29 inches. In Stock. Seller Inventory # zk3639739329
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Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. shui juan ji zheng fa di 33 tiao di 1 xiang di 8 kuan zhi zeng ding kai qi le si ren cha diao zu shui zi liao zhi he fa guan dao guo qu dui yu zu shui yin si bao hu de yan jiu bi jiao chu wo guo fa lv yu mei guo ri ben ou zhou ge guo de cha yi zhi chu you q. Seller Inventory # 151399396
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