ANALYSISTHE POLITICAL AND ECONOMIC FACTORS OF ANTI-INCOME TAX AVOIDANCE SYSTEM BETWEEN TAIWAN ANDCHINA
This study found that the main reasons, which lead to a more stringent Anti-Income Tax Avoidance in China than in Taiwan, are as follows by analysis thedifferences of Cross-Strait (Taiwan and China) Anti-Income Tax Avoidancepolicies and the process of law regulation. First, the e...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Social Sciences Research Society
2012-07-01
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| Series: | International Journal of Economics and Finance Studies |
| Online Access: | http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_2/chia-jen2.pdf |
| Summary: | This study found that the main reasons, which lead to a more stringent Anti-Income Tax Avoidance in China than in Taiwan, are as follows by analysis thedifferences of Cross-Strait (Taiwan and China) Anti-Income Tax Avoidancepolicies and the process of law regulation. First, the executive department inChina has higher autonomy to regulate Anti-Income Tax Avoidance; whereasTaiwan’s regulations need to reflect citizens’ demand. Second, foreign-fundedenterprises have less impact on Anti-IncomeTax Avoidance in China; however,multinational enterprises in Taiwan have strong influence on it. Third, China hasthe large scale of domestic market, but Taiwan is a typical export-orientedeconomic system. Forth, most multinational enterprises in China are belonged tocentral government. Nevertheless, they are private-owned in Taiwan. |
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| ISSN: | 1309-8055 1309-8055 |