CPA Attested Tax Returns and Tax Audit-An Empirical Study Based on Central Taiwan District''s Business Income Tax Returns

• Main Author: 陳淑惠
• Other Authors: 林宜勉
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/28566293050259132266

碩士 === 國立中興大學 === 企業管理學系研究所 === 92 === The certified public accountant (CPA) plays a role of important communication between tax authorities and firms, and assists firm in meeting their tax obligation. Because the economic fast development, complexity of accounting affair and variety of tax law, if the CPA does not pursue an advance training and keep a fair objectively attitude, his attestation quality will be low level. The purpose of this research is to empirically explore the factors relate to that tax officials adjust taxable income on CPA attested tax returns. The empirical results are as follows: (1) Both of the coefficients of company size and the numbers of CPA attestation company are significantly positive related to the adjustment of the taxable income, so does entertaining expenses/total sales ratio. (2) The coefficients of commerce and other industry are significantly lower than that of manufacture industry. Based on the empirical findings, the tax authority can improve the effects of selection of business tax returns for audit and secure the tax revenue. It can set the evaluation rule to promote the quality of CPA tax attestation.