The Erosion of Tax Base and Fairness of Taxation︰A Case Study on Special Deduction for Savings and Investments
碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 102 === To achieve capital accumulation and economic development, Taiwan established special deduction for savings and investments whenever applying personal income tax return. However, the tax erosion has exceeded itemized deduction with the declined deposit...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/69e2fh |