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...

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Bibliographic Details
Main Authors: Ming-Jr Shiu, 許明智
Other Authors: Jui-Chih Wang
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/93524887965694599802