| Summary: | 碩士 === 逢甲大學 === 財稅所 === 99 === In the past, due to various tax credits, only some enterprises possess low tax burden, the tax credits are also concentrated on certain industry or groups, since the unfair tax burden dispute, the tax income decline. To uphold tax equity and to ensure tax revenue for the country, Taiwan has adopted Income Basic Tax Act (the Alternative Minimum Tax, AMT) since January 1, 2006. According to the Act, a 10 percent minimum tax will be levied on the businesses with annual earnings of more than NT$2 million starting 2006. Pursuant to the AMT System, it is expected that enterprises or individuals who had enjoyed tax deduction and paid little or no tax at all should contribute basic tax to the nation.
In this study, a sample of 1998 to 2009 study period, examined the changes of effective tax rate (ETR) on TSEC and OTC listed companies after the adoption of AMT if the unfairness of tax burden has been improved. The results showed that companies can pay the basic tax, among which the largest increase in high-tech industries, then the other industries, the minimal impact is to traditional industries,represented an improvement to avoid the tax burden. This research presents a metafrontier cost function model for estimation of enterprise’s Performance under AMT in Taiwan. From the cost aspect, using SFA analysis of enterprise at the lowestcost-efficient tax system the difference between before and after, to understand the tax reforms on TSEC and OTC the impact of size, this study shows that the government implementation of AMT, enhance the company''s tax burden, but also led to a decline in cost efficiency of enterprises. However the biggest impact is to high-tech industry,then the other industries, the minimal impact is to traditional industries.
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