The Association between the Expanded Paper Review System and Business Income Tax Evasion
碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 103 === The Expanded Paper Review (EPR) system of profit-seeking enterprise income tax, implemented for more than forty years, has become the main approach for enterprises to declare earnings. With the practice of this declaration, however, some drawbacks, such as...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/b9paa8 |