The Impact of Tax Avoidance on Tax Equity - A Study of Security and Land Capital Gains.
碩士 === 東吳大學 === 會計學系 === 93 === Capital gains on security have been exempted from the income tax to promote the economic development in Taiwan. On the other hand, the reason for the tax-exempt on land capital gain is to avoid double taxation, because the capital gain has been levied the land value i...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/01358221940658727676 |