租稅法上類型化 租稅法上類型化立法 平等原則 量能課稅原則 依法課稅原則 租稅簡化 司法審查原則 比例原則 Typification in tax law Typification in the tax legislation Principle of equality Principle of ability-to-pay Principle of taxation by law Tax simplification Standard of judicial review Principle of proportionality