A Study on Tax Avoidance of Individual Capital Gains Tax
碩士 === 大葉大學 === 管理學院碩士在職專班 === 99 === During the past decade, more than 70％ income tax revenue is concentrated in the salary income earners. However, the capital gains are unearned, but much don’t tax, it’s break the tax equity and efficiency principle of taxes system. Taiwan’s income distribution h...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/62370681533896733167 |