The Effect of IFRSs Adoption on Corporate Tax Burden Rate：International Evidence
碩士 === 國立臺北商業大學 === 會計財稅研究所 === 103 === Previous literature suggests that IFRSs adoption can increase the incentives of tax avoidance from corporate perspective because the difference between earnings and taxable income expands. This study reexamines this issue from the macroeconomic perspective. Th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/9kpfhs |