The Study of the Taiwan’s Individual Income Tax System－A Case Study of Residents in the Central Region of Taiwan

• Main Authors: Mu-Lan Lin, 林慕嵐
• Other Authors: Kuo-Ching Chiou
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/5et6wy

碩士 === 朝陽科技大學 === 財務金融系 === 102 === Modern government policy emphasize in the innovational concept of〝policy for the people〞, Taiwan’s individual income tax policy no matter in levy procedure or tax policy also provide a relatively stable tax bases and efficiency ,however from the practical viewpoint ,we found out that the adequacy of fair tax burden ,tax deduction items , the complicateness of tax levy procedure and the trends of social economy’s development issues reveal cerntain critics , moreover The Justice Yuan #696 explanation announce that the couple’s non-wages income have to be compulsory combined calculation which may increase the couple’s tax burden in comparison with individual separate calculation , obviously it caused the punishment of the marriage and against our country’s constitution . All of the above mentioned are involved with the individual income tax system. In conclusion , our research is based on the current individual income system , The viewpoints of the tax fairness and levy procedure efficiency ,we found out that the current household income reporting system create the complicateness of tax system, therefore we suggest individual income tax reporting system by individual would be more practical , after all a fair and reasonable tax system must also coordinate with healthy and efficiency tax levy procedure , then a fair tax policy can be executed completely.