The study on the effect of The Income Basic Tax Act on business effective tax rate –as example of listed companies
碩士 === 靜宜大學 === 管理碩士在職專班 === 97 === The government uses investment tax credits for particular economic and social purposes. However；The tax credits have focused on the hi-tech industries only and have led to unfairness in the tax system for the long time. To uphold tax equity and to ensure tax reven...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5fr39w |