| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 90 === Business Income Tax has been playing an important role in the of government finance in Taiwan. In order to assist companies in filing their income tax returns and to promote the efficiency of tax administration, the government has established the CPA attested tax return system since 1970. Though the tax return attestation system has been in practice for over thirty years, the percentage of using attested tax returns is still quite low. Only about 9% corporations used the CPA attested tax returns in 1999.
Using a Logit model to analyze the firm-level data from the 1996-1999 business income tax returns complied by the Public Finance Data Processing Center, the research aims to the determinants of medium-size companies that use CPA attested tax returns before and after Tax Integration System implemented in Taiwan in 1998. The findings indicate that company size, gross margin, debt ratio, and the level of tax preferences enjoyed are positively correlated will the usage of CPA attested tax return. On the other hand, the implementation of the Tax Integration System is irrelevant to the usage of CPA tax return attestation. Based on the empirical findings, the government can expand the usage of CPA tax return attestation by providing more preferential tax treatments.
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