The characteristics of Business Entity Tax Fraud in the Value-Added Tax System------ An Empirical Study in Taiwan

碩士 === 靜宜大學 === 管理碩士在職專班 === 97 === The practice of invoices contains the function of tax checking and auditing. However, due to the splendid development of underground economics, the practice grows the development of Businesses Entity Tax Fraud as well.Even the Internal Revenue Agency endeavor to...

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Bibliographic Details
Main Authors: Mei-Chun Lin, 林玫君
Other Authors: Ying-Te Chen
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/fpz6ye