The Relationship between Verdicts on the Income Tax of the Supreme Administrative Court and the Appellant Characteristic‧

• Main Authors: Gwn-Hui Lin, 林桂慧
• Other Authors: 劉政淮
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/886q7q

碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 104 === We examine whether Verdicts on the Income Tax of the Supreme Administrative Court are different for the Appellant Characteristics. The Appellant Characteristic include National Taxing Bureau and corporation,corporation with political connection and the professional background of the Litigation Attorney. The study use the data of Supreme Administrative Court judgment during 2009-2014.The empirical results show when the appellant is National Taxing Bureau, it is easier to achieve victory. It also show the Administrative Court always protect National Taxing Bureau,It was same as the previous literature. When The appellant is corporation with political connection and the litigation attorney is CPAs,it can also gain favorable judgement.It represents the success of Taiwan''s accounting education. As the authorities import IFRSs to compliance with global standards, it should significantly enhance the accounting profession and technical personnel, which is also the first study to examine the contribution of CPAs to tax administrative remedy.