台灣地區綜合所得稅免稅額及扣除額規定之合理性研究
| Autor: | JOU MING FENG, 周明烽 |
|---|---|
| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 The filing status for tax paying in Taiwan is based on the household filing status, including taxpayer, his spouse, and /or dependent(s). To paying less, taxpayers may itemize exemption and deductions in lots forms of clusters. After that, here comes hard time for auditors to review the files in different forms of clusters, especially those of itemized deductions, and nightmare of infinite needs for more storage rooms. Considering side effects accrued from too much itemization complex, that is, different forms of clusters from diverse exemption and deductions, I would like to focus my study on how to minimize the complex, in other words, to discourage tax payers from filing special deductions. Which may contribute to increase of net tax revenue in the long run. At first, my study will be started with feasibility study based on literature review. The review is done in two ways shown as follows: (1) first, seeking related issues, such as models or theories on the subjects of exemption and deductions, and archives of related tax-law making. (2) Second, valuating the implementation of those models and theories, to maximize net tax revenue, tax revenue deducted by reviewing and storage cost, under different items and amount of exemption and deductions. After feasibility study, my research will be preceded with analysis of in-depth-interview with focus group and data mining of statistics compiled by Financial Data Center, Ministry of Finance. In conclusion, I will make suggestions about how to maximize net tax revenue by the revision of exemption and deductions. To minimize itemization complex and increase the net tax revenue, I offer some suggestions shown as below: a. Confining dependents to certain family members and custodial parent. b. Increasing the amounts of standard deductions to some/a certain degree. c. Setting threshold for special deduction such as contributions and donations, e. q., only for tax return not for deduction or setting ceiling on amount of deduction. d. Restricting medical or childbirth expenses to certain items and amount. e. Decreasing or cutting off special deduction for savings and investment. Offering tax-filer with certain rewards to encourage participation in electronic filing. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|