ANALYSIS THE POLITICAL AND ECONOMIC FACTORS OF ANTIINCOME TAX AVOIDANCE SYSTEM BETWEEN TAIWAN AND CHINA

Chia Jen CHANG; Silu ZHANG; Tai Lung CHOU

Makale detayları

ANALYSIS THE POLITICAL AND ECONOMIC FACTORS OF ANTIINCOME TAX AVOIDANCE SYSTEM BETWEEN TAIWAN AND CHINA

Yazarlar:

Chia Jen CHANG | Silu ZHANG | Tai Lung CHOU

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2012 Vol.4 Issue 1, pp.67-76

Belge Tipi:

Makale

Yayın Tarihi:

5/2012

Belge Dili:

Türkçe

Document ID (Org No.):

2000811118

Sıklık:

İki Yıllık

eISSN:

1309-8055

Özet:

 

This study found that the main reasons, which lead to a more stringent AntiIncome Tax Avoidance in China than in Taiwan, are as follows by analysis the differences of Cross-Strait (Taiwan and China) Anti-Income Tax Avoidance policies and the process of law regulation. First, the executive department in China has higher autonomy to regulate Anti-Income Tax Avoidance; whereas Taiwan’s regulations need to reflect citizens’ demand. Second, foreign-funded enterprises have less impact on Anti-Income Tax Avoidance in China; however, multinational enterprises in Taiwan have strong influence on it. Third, China has the large scale of domestic market, but Taiwan is a typical export-oriented economic system. Forth, most multinational enterprises in China are belonged to central government. Nevertheless, they are private-owned in Taiwan.

Makale detayları

ANALYSIS THE POLITICAL AND ECONOMIC FACTORS OF ANTIINCOME TAX AVOIDANCE SYSTEM BETWEEN TAIWAN AND CHINA

Yazarlar: Chia Jen CHANG | Silu ZHANG | Tai Lung CHOU

Yayıncı: Sosyal Bilimler Araştırmaları Derneği

Dergi: International Journal of Economics and Finance Studies 2012 Vol.4 Issue 1, pp.67-76

Belge Tipi: Makale

Yayın Tarihi: 5/2012

Belge Dili: Türkçe

Document ID (Org No.): 2000811118

Sıklık: İki Yıllık

eISSN: 1309-8055

Sayı

Yazarlar:

Chia Jen CHANG | Silu ZHANG | Tai Lung CHOU

Yayıncı:

Sosyal Bilimler Araştırmaları Derneği

Dergi:

International Journal of Economics and Finance Studies 2012 Vol.4 Issue 1, pp.67-76

Belge Tipi:

Makale

Yayın Tarihi:

5/2012

Belge Dili:

Türkçe

Document ID (Org No.):

2000811118

Sıklık:

İki Yıllık

eISSN:

1309-8055