稅式支出稅收影響數及其替代財源評估模式之研究
碩士 === 國立政治大學 === 會計研究所 === 95 === Tax expenditures means the tax losses derived from the divergences of the normative tax structure that is designed to favor a particular industry, activity, or groups. The effects on taxation are through the tax system rather than through direct grants, loans, or o...
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| Format: | Others |
| Language: | zh-TW |
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2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/62872559745489286498 |