How Medical Foundations of Taiwan Manipulate the Effect Tax Rates
碩士 === 中原大學 === 會計研究所 === 104 === This study focused on Medical Foundation manipulate the effective tax rate. The main purpose we want examine that whether Medical Foundation manipulate the effective tax rate through the rate of capital expenditures and community benefit service expenditure. We divi...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/95014047809898324405 |
| Summary: | 碩士 === 中原大學 === 會計研究所 === 104 === This study focused on Medical Foundation manipulate the effective tax rate. The main purpose we want examine that whether Medical Foundation manipulate the effective tax rate through the rate of capital expenditures and community benefit service expenditure. We divided Medical Foundation sample into three parts: type of business, religious and others. The empirical results show that medical foundation which type of business would more likely to manipulate the effective tax rate through the rate of capital expenditures and community benefit service expenditure. When the Medical Foundation is the establishment background of religious type, those with better social services would more focus on charitable medical, so that it will not do manipulation the effective tax rate.
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