The study of personal tax allowance and deduction for income tax erosion and fairness of taxation
| Autor: | LI，LI-CHEN, 李麗珍 |
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| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 In various tax systems, the individual income tax system belongs to the lump-sum amount taxation. It is a progressive tax and to be considered as a fairer tax system. In particular, the implementation of a progressive tax on individual income is more equitable. That is, the higher the income, the more the tax paid. The primary legislative intent of the tax system is positive, but the tax administration, due to the convenience and the cost of the taxation, international reciprocity, diplomatic practice, policy considerations ... and so on, inevitably make some allowances and deductions for the individual income tax base, in which these exemptions cause the tax erosion. The progressive tax functions, therefore, are seriously distorted in taxation. For these reasons, this empirical study researched individual income tax with regard to the provisions of the tax allowances and deductions, and to observe how these tax exclusion provisions affect income distribution. Research data is derived from the comprehensive statistics fascicles of Ministry of Finance and Taxation Information Center from 2009 to 2012. The measurement tools are Gini coefficient and Oshima indicators. The empirical results show that when Gini coefficient is used as the measurement tool form 2009 to 2012, the annual after-tax income distribution in the Republic of China is deteriorated the most in 2010. The reasons is that the statute of upgrading Industries tax incentives deceased in 2010, and therefore the corporate income tax rate deducted from 25% to 17%. However, due to the implementation of the tonnage tax and the anti-diluted equity capital taxation system in 2011, as well as the deletion of income tax exemption to teachers and military personnel in 2012, the decease of these tax exclusions resulted in improved income distribution in 2011 and 2012. When Oshima indicator is used as the measuring tools, the results are similar to the Gini coefficient. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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