| Summary: | 碩士 === 國立交通大學 === 管理學院管理科學學程 === 104 === To narrow the gap between rich and poor, and maintain social fairness and justice, income tax on gains derived from the securities transactions was completed the legislation. However, the Legislative Yuan stop imposing taxation, so this tax regulation cannot execute thoroughly. To realize the impact of the tax system on the trading volume of the stock market, this study introduce the current tax system, analysis the impact of the trading volume of the stock market, and compare the difference between Taiwan and the other countries. This paper uses the statistical methods t test to detect the equivalence between before and after the related events happen. By analyzing the results and comparison the effects on the income tax on gains derived from the securities transactions, refer to the advantage of other countries tax system which will be the guideline for future tax reform in Taiwan.
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