A Study on Tax Avoidance of Individual Capital Gains Tax

• Main Authors: Tsao, Shujung, 曹淑蓉
• Other Authors: Cheng, Mengyuh
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/62370681533896733167

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 have worsened, and the gap between rich and poor keeps getting wider. Taiwan’s capital gains tax provisions of the personal are different, high income earners often make use of a security trading income tax exempted to dutiable obtained trans-formation for tax-free obtained, result in tax avoidance. The result causes the tax base to corrode seriously, not only act against taxes and levies fair principle, also seriously distort the efficiency of the resource allocation. After each advanced countries indi-vidual capital gains tax system characteristic, suggested that refers to Japan to pick the proportional tax rate and the separation system of taxation, and a guideline for future amendment of the capital gains tax system. This study is based on the tax dispute issue caused from tax avoidance case. In closing, this study is based on taxation fairness, taxation efficiency and prevent tax evasion to provide suggestions the resumption of stock transaction tax for mitigating tax burden on labour incomes.