The Trend and Determinant of Book-tax Difference in Taiwan
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === Hanlon pointed out the book-tax difference increasing in USA. In Taiwan, some scholar found the book-tax difference increasing according the Profit-making business income tax return information from 2000 to 2003. However, there are many changes in tax law in...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ban3xc |