| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 96 === Small and medium enterprises account for 97% of the total enterprises in Taiwan. A few decades ago, accounting and tax affairs of these enterprises were offered by either Certified Public Accountant (CPA) or by unauthorized tax agent. Tax agent system was established in 2004, which delegated legal authority to tax agent to provide accounting and tax services. This change in regulation event in the public accounting profession impacts CPA significantly. Accordingly, this paper purports to investigate the effects of tax agent system on the revenues of CPA firm by questionnaire. This paper focuses the effects on overlapped businesses provided by both CPA and tax agent. Overlapped businesses include tax operations, management consultation, corporate registration, and bookkeeping and accounting.
This paper mailed the questionnaire provided in the Appendix to 930 CPA firms registered in Taipei and Kaosiung Institute of Certified Public Accountant. A total of 251 usable responses are received, which indicates a response rate of 27 percent. Of these usable responses, 80 CPA firms are referred to as large-sized firm, 81 CPA firms are referred to as medium-sized firm, and 90 CPA firms are referred to as small-sized firm. Main results indicate that revenues, volume, price, and customer maintenance rate of CPA firms are influenced adversely by the establishment of tax agent system especially for small-sized CPA firms.
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