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題名 所得稅之功能檢討
作者 徐偉初;歐俊男
貢獻者 行政院財政改革委員會
國立政治大學財政系
關鍵詞 所得稅;租稅結構;經濟發展;Income Taxes;Tax Structure;Economic Development;經濟學
日期 2002
上傳時間 5-Oct-2010 15:40:21 (UTC+8)
摘要 本專題研究為行政院財政改革委員會所訂『稅課收入組』研究主題之一，主要目的在檢討我國現階段及未來社會經濟發展過程中所得稅制之功能，並以研究所得結論，配合其他研究專題，就我國所得稅制與整體賦稅制度，研提改革建議。 This commissioned project focuses on the study of the function and development of Taiwan??s income tax system to meet the possible changes in national socio-economic conditions. It is a part of the overall review of the government tax and revenue system, which, in turn, is a branch of the policy research themes of the Financial Reform Committee. The output of this specific research project will form the basis, together with outcome of other related studies, of the reform design of Taiwan??s future income taxes.
關聯 應用研究
委託研究
研究期間: 9012~9104
研究經費: 500 千元
資料類型 report
dc.contributor 行政院財政改革委員會en_US
dc.contributor 國立政治大學財政系en_US
dc.creator (作者) 徐偉初;歐俊男zh_TW
dc.date (日期) 2002en_US
dc.date.accessioned 5-Oct-2010 15:40:21 (UTC+8)-
dc.date.available 5-Oct-2010 15:40:21 (UTC+8)-
dc.date.issued (上傳時間) 5-Oct-2010 15:40:21 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/45154-
dc.description.abstract (摘要) 本專題研究為行政院財政改革委員會所訂『稅課收入組』研究主題之一，主要目的在檢討我國現階段及未來社會經濟發展過程中所得稅制之功能，並以研究所得結論，配合其他研究專題，就我國所得稅制與整體賦稅制度，研提改革建議。 This commissioned project focuses on the study of the function and development of Taiwan??s income tax system to meet the possible changes in national socio-economic conditions. It is a part of the overall review of the government tax and revenue system, which, in turn, is a branch of the policy research themes of the Financial Reform Committee. The output of this specific research project will form the basis, together with outcome of other related studies, of the reform design of Taiwan??s future income taxes.en_US
dc.format application/pdfen_US
dc.format.extent 0 bytes-
dc.format.mimetype application/pdf-
dc.language zh-TWen_US
dc.language.iso en_US-
dc.relation (關聯) 應用研究en_US
dc.relation (關聯) 委託研究en_US
dc.relation (關聯) 研究期間: 9012~9104en_US
dc.relation (關聯) 研究經費: 500 千元en_US
dc.subject (關鍵詞) 所得稅;租稅結構;經濟發展;Income Taxes;Tax Structure;Economic Development;經濟學en_US
dc.title (題名) 所得稅之功能檢討zh_TW
dc.type (資料類型) reporten