An Empirical Study of Business Entity Tax Fraud in the Value-Added Tax System
碩士 === 朝陽科技大學 === 財務金融系碩士班 === 90 === Some business entity in Taiwan usually utilizes falsified transaction uniform invoice to aid others in committing the tax evasion, or to add sales amount to make a loan from financial institutes for the purpose of tax fraud in Taiwan. The object of this study is...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/80901838424658534204 |