Problems and Suggestions of Estate and Gift Tax in Taiwan

碩士 === 逢甲大學 === 財稅學系 === 101 === The purpose of this paper is to study the problems arising from the estate and gift tax system, thereby providing suggestions. The results show that excessive preferential regulations lead to a decrease in the estate and gift tax revenues. Furthermore, offsets in kin...

Full description

Bibliographic Details
Main Author: 陳惠鳳
Other Authors: 吳朝欽
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/30835084441973103267