探討高爾夫球運動課徵娛樂稅之政策變遷、稅收表現及改革方向
Fields of Study & Subjects
Economic and Fiscal Studies
Taxation and Legal Issues
Local Government Finance and Decentralization
Publication details
- Journal / source
- 月旦財稅實務釋評
- Volume
- 0
- Issue
- 74
- Pages
- 061–074
- Publication date
- 1 February 2026