The Study of Tax Avoidance in Income Tax System ― Focus on Controversy of Profit-seeking Enterprise Income Tax
碩士 === 國立東華大學 === 財經法律研究所 === 106 === Income tax is the primary source of tax revenues in Taiwan. However, both efficiency and fairness are the major issues in nation’s income tax system which resulting in the increasing deterioration of tax base erosion. The rich “legally” use the loopholes of tax...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/b2tzkb |