税收治理、 竞争参与和国家利益——主权理念下对制税权的初步阐释
吕铖钢
Taxation Governance，Participation in Competition，and the National Interests—— Exploration on the Power of Taxation with the Concept of Sovereignty
LV Chenggang
江汉学术
.
2017, (1): 34
-41
.
DOI: 10.16388/j.cnki.cn42-1843/c.2017.01.005
