| Summary: | 碩士 === 國立臺北大學 === 法律學系一般生組 === 97 === What this study wants to discuss is about the concept of tax avoidance. In Taiwan, the concept of tax avoidance seems to be tenuous and vague to tax collection authority and court. Consequently, all that I want is to clarify the concept of tax avoidance, how to deal with it in tax law and the effect of it in tax law. In order to achieve these goals which above mentioned, the framework of this study is:
Firstly, I will recount the motive, the ambit and limitation of this research, methodology and the logical arrangement of this study.
Secondly, I will try to clarify the meaning of tax avoidance and the difference among tax avoidance, tax evasion and tax mitigation.
Thirdly, I will discuss how to value tax avoidance in tax law and procure the effect of it.
Fourthly, in the foundation of description which above mentioned, I will restudy and analyze some cases which make tax collection authority and court annoyance.
Finally, make a conclusion.
|
|---|
