稅式支出預算編列模式之研究-以我國所得稅為例
碩士 === 國立政治大學 === 會計研究所 === 93 === An income tax system is composed of two different elements. One is the normative tax structure necessary to implement a normal tax and the other is the special preferences that departure from the normative tax structure. The term “tax expenditure” refers to depar...
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| Format: | Others |
| Language: | zh-TW |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/45336981511437351043 |