A Study on the Cognitive Differences of Enterprises' High-level Executives about Estate Tax and Gift Tax Law Reform-A Case Study of Ta-li Industrial Park
| Autor: | Shu-Fen Peng, 彭淑芬 |
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| Rok vydání: | 2009 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 97 Not essential to tax composition, estate tax and gift tax, however, are major issues in a taxation system. The fairness and justice to an economic system in the society and the budget of the government plan are then affected. In order to hold back top levels of socio-economic pyramid moving their funds across borders, a reform program on estate tax and gift tax was set into action. The objective is at the synergy of increasing government tax, retaining wealthy funds of the nation, and fairness of the society. The tax-reform committee was commissioned to organize the project. After conferences with chambers of commercials and industries, the consensus concluded that the estate and gift tax rate should be revised from progressive base to a simplex 10% base. It was legislated and approved on January 21, 2009. This research attempts to find out the variety and bias of cognition of top levels from the enterprises concerning the reform. The SPSS software was applied for the analysis of questionnaires. From the objects visited, we concluded that the reformed simplex base tax motivates the retaining of capital funds in homeland. However, estate tax and gift tax were once the means for preventing extreme disparity between the rich and the poor. After estate tax and gift tax were simplex reformed, we propose that supplement to a completion such as expanding tax base, or reducing the tax relief or rewards items is to be evaluated and implemented for the fairness and justice in the society of the nation. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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