The Impact of Alternative Minimum Taxation on the Tax Burden of Listed Companies in Taiwan
碩士 === 國立高雄第一科技大學 === 金融研究所 === 99 === Long term preferential taxation treatment has resulted in large tax exemption on very few industries, causing unfair tax burden and the loss of tax base. Hence, the government adopts the Act of Basic Income Taxation to levy a certain percentage of tax on those...
| 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/05387587772437101595 |