The Effects of New Integrated Income Tax System on Accounting Conservatism Analysis of C-Score model
碩士 === 中原大學 === 會計研究所 === 105 === After the implementation of the New Integrated Income Tax System in 2015, the fully imputation system is changed to partially imputation system (50% deduction rate). This policy increases the tax burden of enterprises. The companies which have less tax relief increa...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/74g7n3 |