| 2025-04 |
經濟實質法案對企業投資決策及避稅行為之影響 |
article |
說明頁(373) |
| 2025-03 |
Are Taiwanese descendant family firms more aggressive in tax avoidance? |
article |
說明頁(327) |
| 2022-04 |
可扣抵稅額減半及富人稅對我國上市櫃公司股利政策之影響—家族企業與非家族企業之差異 |
article |
pdf(527) |
| 2021-12 |
我國稅務會計文獻回顧 |
article |
說明頁(507) |
| 2021-09 |
稅務風險對國際化贗度之影響 |
conference |
說明頁(742) |
| 2021-08 |
員工流動率與非主管員工薪資對公司避稅之影響 |
article |
pdf(491) |
| 2021-03 |
當期所得稅費用估計誤差與公司價值之關聯 |
article |
pdf(625) |
| 2020-10 |
The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings |
article |
pdf(513) |
| 2020-09 |
當期所得稅費用估計誤差與公司價值之關聯 |
article |
pdf(499) |
| 2020-08 |
The Effects of Income Tax Reform of the Sound Finance Program on the Implicit Tax of Imputation Credit and Corporate Tax Avoidance |
conference |
說明頁(554) |
| 2019-01 |
The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design |
article |
pdf(526) |
| 2017-06 |
產業創新條例限縮研發支出投資抵減對公司研究發展支出之影響 |
article |
pdf(750) |
| 2017-04 |
The incentive effects of R&D tax credits: An empirical examination in an emerging economy |
article |
pdf(831) |
| 2017 |
Are Corporate Tax Reductions Real Benefits under Imputation Systems? |
article |
pdf(941) |
| 2016-10 |
閉鎖性股份有限公司逐條釋義 |
book/chapter |
說明頁(963) |
| 2015-12 |
Incentive vs. punitive conditional audit policy |
article |
pdf(762) |
| 2015-06 |
The effect of stock market pressure on the tradeoff between corporate and shareholders` tax benefits |
article |
pdf(811) |
| 2014 |
產業創新條例與促進產業升級條例研究發展支出投資抵減租稅獎勵差異之影響 |
report |
說明頁(1218) |
| 2013 |
2013 台灣會計學者策略共識營 |
report |
pdf(1226) |
| 2012 |
兩稅合一制稅率調降對企業股權結構及資本結構之影響 |
report |
pdf(313) |
| 2011-12 |
資產減值準備與股權結構對中國上市公司有效稅率之影響 |
article |
pdf(1410) |
| 2011-10 |
所得稅上併購商譽攤銷費用認定爭議之探討 |
article |
說明頁(1149) |
| 2011-10 |
實施新會計準則對財稅所得差異之影響 |
article |
說明頁(1309) |
| 2011-06 |
An empirical investigation of the effect of imputation credits on remittance of overseas dividends |
article |
pdf(1506) |
| 2011 |
課稅規定改變對我國企業員工分紅配股之影響 |
report |
pdf(716) |
