Effects of Tax Withholding Position and MoralDevelopmenton the Behavioral Intentions of Tax Filing: the Explanation of Prospect Theory and Theory of Planned Behavior.

碩士 === 淡江大學 === 會計學系碩士班 === 94 === In most of the literature discussing the effect of tax withholding position on the behavioral intentions of tax filing, taxpayers have the tendency of tax evasion when they face the tax payments rather than the tax refunds. In this study, we take tax withholding po...

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Bibliographic Details
Main Authors: Yung-Chi Tsai, 蔡永吉
Other Authors: 顏信輝
Format: Others
Language:zh-TW
Published: 2004
Online Access:http://ndltd.ncl.edu.tw/handle/59536765220299745648