A typological analysis of procedures for tax penalty and its implications 税收处罚程序的类型分析及其借鉴
2.
Tax payers have the right to bring administrative prosecution when then they object to the tax penalty issued by tax authorities 99纳税人对税务机关作出的税务处罚不服的，有提起行政诉讼的权利。
3.
Example : in the u . s . many employees can rollover their retirement accounts from one fund to another without tax penalties 在美国，许多雇员可以把他们的退休金账户从一个基金转向另一个基金，进行再投资，而不需要支付税款罚金。
