| Summary: | 碩士 === 東海大學 === 管理碩士在職專班 === 99 === The alternative minimum tax (AMT) is created to prevent companies and high-paid individuals from evading tax through the use of tax deduction by regulating them to pay the basic amount of tax. The purpose of AMT is to maintain the fairness of the tax system, to make sure capable tax-payers contribute to the national tax revenue, and to gain the approval of the public. The pre-taxation and post-taxation income allocation of our country has become increasingly unbalanced, hence the conception of tax reformation.
This study discusses the main topics of tax reform: fairness of taxation, fiscal revenue, and the approval of the masses. This study consists of the following topics: 1. Discussion on the origins of AMT. 2. Discussion on the relationship between AMT and tax reform, using questionnaires to collect the opinions of all parties, and quantifying the results. 3. Discussion on the main points and differences of the AMT system in major nations.
This study shows how AMT has a positive effect on creating equality in the taxation system, although it doesn’t yet claim a high satisfaction rate. AMT has yet to earn the approval of civilians, especially as the option; “tax-payers are often confused as to whether to declare income with income tax or the basic amount of tax” is ranked highest in the questionnaire. This is because the government’s design of the tax system is not simplistic enough for the public to understand, nor has there been enough publication. Thus, there is need to create a simple, fair taxation system that can be approved by the people.
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