{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BC14277077.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BC14277077#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BC14277077.json"},"dc:title":[{"@value":"Das Verhältnismäßigkeitsprinzip in der Besteuerung : ein systematischer Wegweiser aus Deutschland für die taiwanische Verfassungs- und Steuerrechtswissenschaft"}],"dc:creator":"von Yang-Sheng Chen","dc:publisher":[{"@value":"Duncker & Humblot"}],"dcterms:extent":"164 p.","cinii:size":"24 cm","dc:language":"ger","dc:date":"2021","cinii:ncid":"BC14277077","cinii:ownerCount":"1","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Chen, Yang-Sheng"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BC14277077"}}],"prism:publicationDate":["c2021"],"cinii:note":["Includes bibliographical references (p. [149]-162) and index","Originally presented as the author's thesis (doctoral)--Freien Universität Berlin, 2020"],"dc:subject":["DC23:342.43"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Verh%C3%A4ltnism%C3%A4%C3%9Figkeitsgrundsatz","dc:title":"Verhältnismäßigkeitsgrundsatz"},{"@id":"https://ci.nii.ac.jp/books/search?q=Verfassungsrecht","dc:title":"Verfassungsrecht"},{"@id":"https://ci.nii.ac.jp/books/search?q=Steuerrecht","dc:title":"Steuerrecht"},{"@id":"https://ci.nii.ac.jp/books/search?q=Grundrecht","dc:title":"Grundrecht"},{"@id":"https://ci.nii.ac.jp/books/search?q=Eingriff","dc:title":"Eingriff"},{"@id":"https://ci.nii.ac.jp/books/search?q=Gleichheitssatz","dc:title":"Gleichheitssatz"},{"@id":"https://ci.nii.ac.jp/books/search?q=Verh%C3%A4ltnism%C3%A4%C3%9Figkeitsgrundsatz","dc:title":"Verhältnismäßigkeitsgrundsatz"},{"@id":"https://ci.nii.ac.jp/books/search?q=Steuerrechtswissenschaft","dc:title":"Steuerrechtswissenschaft"},{"@id":"https://ci.nii.ac.jp/books/search?q=Zwecksteuer","dc:title":"Zwecksteuer"},{"@id":"https://ci.nii.ac.jp/books/search?q=Deutschland","dc:title":"Deutschland"},{"@id":"https://ci.nii.ac.jp/books/search?q=Taiwan","dc:title":"Taiwan"},{"@id":"https://ci.nii.ac.jp/books/search?q=Gleichheitssatz","dc:title":"Gleichheitssatz"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA00155805#entity","dc:title":"Schriften zum Steuerrecht, Bd. 159","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9783428181896"}]}]}