The Determinants of the Usage of CPA Attested Tax Returns before and after the Tax Integration System

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...

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Bibliographic Details
Main Authors: Hsiao-lun, Lin, 林孝倫
Other Authors: Suming Lin
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/23265351906427898891