稅務簽證與租稅逃漏之關連性分析
Other Title
CPA Attested Tax Returns and the Noncompliance
of Business Income Tax
of Business Income Tax
Date Issued
1998
Date
1998
Author(s)
DOI
862417H002004
Abstract
Attested tax returns have enjoyed special tax incentives for years.
However, no evidence has been documented to justify the tax incentive policy.
Analyzing the business income tax returns data with Tobit model, this study
empirically demonstrates that tax returns attested by CPAs are more compliant to the
tax laws than non-attested tax returns. The finding suggests that tax authorities
should continue to promote the usage of CPA attested tax returns and further pound
tax noncompliance by auditing more non-attested returns.
Subjects
attested tax returns
tax noncompliance
CPA
Tobit model
tax accounting
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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862417H002004.pdf
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Format
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