Relationship between Income Tax System Reform, Book-Tax Difference and Corporate Governance on the Effective Tax Rate
碩士 === 國立臺北商業技術學院 === 會計財稅研究所 === 100 === In the past, few literatures investigate the relationship between income tax system reform, book-tax difference and corporate governance on the effective tax rate. This study uses the sample of listed companies from the Taiwan's economic journal (TEJ) d...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/93524887965694599802 |