Effects of Tax Agent System on the Revenue of Public Accounting Firms in Taiwan

碩士 === 雲林科技大學 === 會計系研究所 === 96 === Small and medium enterprises account for 97% of the total enterprises in Taiwan. A few decades ago, accounting and tax affairs of these enterprises were offered by either Certified Public Accountant (CPA) or by unauthorized tax agent. Tax agent system was establis...

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Bibliographic Details
Main Authors: Wen-yi Wang, 王雯儀
Other Authors: Yahn-Shir Chen
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/69995034625155058095