The relation between firm size and effective tax rates

• Main Authors: Shiu Shu-Han, 許淑涵
• Other Authors: Wei Wen-Chen
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/19848250158669555686

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === Integration of income tax system, The Statute for Upgrading Industries the Alternative Minimum Tax, these tax rate provision all has with during the effective tax rate is connected, also is the subject which many researchers discuss; Most researchers when discussion company scale and during effective tax rate relatedness all emphatically gathers around in two taxes the difference. This research will gather an implementation after two taxes for ten years to discuss the company scale and during the effective tax rate the relatedness, and will discuss besides the company scale will have whether also other factors to be able to affect the effective tax rate; The real diagnosis way discusses by the structure equation way. The real diagnosis result showed the company scale and during the effective tax rate does not have the direct influence effect; The interest cost with only does business loses affects factor of directly the effective tax rate for other.