| Summary: | 碩士 === 大葉大學 === 事業經營研究所 === 90 === Abstract
Taiwanese taxation system has become more complicated owing to the rapid economic development. The cost is high. The taxpayer’s lack of related knowledge causes conflicts between the tax collector and the payer. The conflict of interest groups had made the taxation brokerage system unable to be established until the recent first reading of the Taxation Brokerage Law by the Legislation Yuan or the Congress. Taxation brokerage is suggested to solve the problems. With the broker’s profession, taxation laws and regulations can be duly practiced, harmony between the collector and the payer built, and collection cost reduced. Taxation brokerage should be the aim of tax managing institutions, worth promoting.
This study analyzes and criticizes the Taxation Brokerage Law by comparing the taxation brokerage systems in different countries around the world and the account keeping business in Taiwan, Land Registration Brokerage, and five draft laws of taxation brokerage. Quoting the findings of Taiwanese Taxation Research Association (1992) and Chang (1999), it is found that taxation brokerage system should be established besides the accountantship. This thesis offers the best and the most appropriate articles for Taiwanese Taxation Brokerage Law. The revelation of the benefits of the tax brokerage system should be able to help establish taxation brokerage system.
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