| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 101 === Tax is a general term that government uses in order to provide people of various public services and public goods, and imposes on individual or private enterprises with money or resources through the law. From two thousand five hundred years ago in ancient Egypt during the Old Kingdom there has been a complete tax system, the earliest history of mankind tax system. In Zhou Dynasty in ancient China, the land was nobility’s possession. The nobility of the land in accordance with well-field system is divided into public land and private land. Public land farming harvest is the nobility’s, and the private farming harvest can be retained by the cultivation of the common people. This system can be said to be the ancient Chinese tax system origins.
The important purpose of the business existence is earnings, and accounting can measure the operating performance and financial position to understand the business profitable condition. Accounting standards generating provides enterprises the standard to prepare financial statements. In recent years, our enterprises almost adopt GAAP accounting standards as a template. While Government taxing on business, Government should comply with the classical liberal economic theorists Adam Smith (Adam Smith) advocated taxation four principles: 1. Principle of fairness (in national capacity assessment) 2. Determination principle (time, place, manner) 3. Facilitation principles (tax procedures) 4. Economic principles (principle of minimum tax collection costs), establish a sound system of tax accounting taxation indispensable tool for the government. For decades, the enterprises in Taiwan in complying with GAAP financial accounting and government tax accounting though are not flawless but are not significant controversy.
Since 2013, Taiwan connects to IFRSs must impact on our firm’s tax burden and our government’s tax levy. This research uses depth interview on accountants and tax officials and other experts' view, uses qualitative data analysis methods to explore IFRSs impact on Taiwan’s tax accounting for providing future Government amending the tax accounting and related tax regulations reference.
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