The Factors of Influencing Tax Policy Change on Taiwan''s Integrated Circuits Industry : An Example of Industrial Innovation Policy

• Main Authors: Hsin-Hui Tseng, 曾馨慧
• Other Authors: 陳恒鈞
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/ts7zg7

碩士 === 國立中興大學 === 國家政策與公共事務研究所 === 100 === After globalization and democratization in the structural context, the State authorities face a serious challenge. As the economic structure and industrial development are at various stages, the State must utilize appropriate policy tool for industrial policy and restructuring to cope with. This research discusses the basis of Taiwan-economics development process, the role of the state of adjustment, and policy transformation. Based on the industrial innovation of the profit-seeking enterprise-income tax regulations of legislative history, this research analyses the changing of policy tools and their effectiveness. The case, the semiconductor industry as the research object, as one of the integrated circuit product value and the one was the most prominent, so as to integrated circuit research center, with the use of questionnaires and in-depth interviews to investigate. By doing the quantitative and then qualitative researches, this research attempts to understand the impacts of state organs and the important factors in the use of policy instruments, to help the state authorities figure out a view for the applicable policy tool. Overall, this research found: 1. the role of state organs from patriarchal control who tend to functional promoter; 2. the increase of the influence of the subject groups; 3. the impacts of state functions are important factors that change the "Initial Environment Department Network", "subject-community property" and "policy feasibility."