Earnings Management in Response to The Alternative Minimum Tax in Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 95 === The purposes of the “Income Basic Tax Act” (or Alternative Minimum Tax, AMT) are to improve tax equity, secure tax revenue, and establish the basic requirements for profit-seeking enterprises to fulfill income tax obligation as a contribution to public finance. S...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/95090562990781828290 |