An Empirical Analysis of Taiwan Tax Burden Rate
| Autor: | Chiu-Ling Teng, 鄧秋凌 |
|---|---|
| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 This thesis is impartial and has systematic evaluation, as well as the past documents related to the changes of tax burden rate. What is different from other reports is that this thesis separates the changes of tax base and tax rate respectively in the discussion. It also takes the past 44 years into account to analyze the consequence or trend of the changes during each one of the overall tax reforms by comparing individual different tax reform period from the long-term perspective. This thesis is not to talk about the general taxable income related to the changes in tax burden rate, but rather it clearly analyzes that each stage of tax burden rate is affected by the variations of tax base or tax rate in order to see higher or lower changes. It is the expectation of this thesis to help explain current situation and provide as a reference to the future reform. This thesis has found that the growth years acclaimed by the scholars in the past are actually hidden with lesser tax base or problems associated with higher or lower effective tax rate. In addition to that, decrease of tax burden rate happened twice in the past; however, there was controversy between scholars about these two periods. It is obvious that decrease of tax burden rate does not necessarily aggravate the financial picture of the country. Higher tax burden rate or taxable income flexibility greater than 1 could not resolve the financial deficit issue, either. This is because the key problem lies on inconsistency of government revenues and expenses. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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