However, as a political subdivision becomes more complex, governing bodies often insert specialized legislation into the civil tax code to encourage or discourage certain behavioral or economic activity.
英
美
- 然而,随着政府部门变得越来越庞杂,管理机构也将特别立法加入税收民事法律规范之中以鼓励或抑制某些行为或经济活动。