Log in

Relevant bibliographies by topics / Tax auditing / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Tax auditing.

Dissertations / Theses on the topic 'Tax auditing'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 41 dissertations / theses for your research on the topic 'Tax auditing.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Eriksson, Lantz Christofer, and Lowe Lundblad. "The Role of Auditing on Tax Reduction : Evidence from Sweden on private firms in the wake of the abolishment of mandatory auditing in Sweden." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-109292.

Full text

Abstract:

The collection of taxes is something that affects almost every entity in society and often stir up heated feelings. Recent legislative changes have been made in Sweden to adjust to regulations in the European Union. These changes included the abolishment of mandatory auditing for small companies in 2011, leading to heavy debate regarding its effect on tax reduction. Has tax reduction increased when smaller companies are no longer under as heavy surveillance as in the past or is the effect negligible? This is the question that this thesis is trying to answer, namely: is there a connection betwe

APA, Harvard, Vancouver, ISO, and other styles

2

Grochowski, Robert J. (Robert Joseph). "Development of a knowledge-based expert system for tax auditing." Thesis, Massachusetts Institute of Technology, 1988. http://hdl.handle.net/1721.1/14558.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Hattingh, Leon. "A critical analysis of the deductibility of audit fees." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020376.

Full text

Abstract:

The strict and narrow scope of the general deduction formula may result in taxpayers being denied deductions for business expenditure, which are clearly and legitimately incurred in the course of operating their businesses, which in turn will result in an increase in tax costs, an important component of business costs. Although audit fees often fail the deductibility test, in general they are regarded by taxpayers as automatically deductible despite the fact that such fees were not incurred in the production of income. The deductibility of audit fees reached the High Court recently for the fir

APA, Harvard, Vancouver, ISO, and other styles

4

Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.

Full text

Abstract:

In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minim

APA, Harvard, Vancouver, ISO, and other styles

5

Yamori, Nobuyoshi, and Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Oliveira, Raimundo Glison Pinheiro de. "FiscalizaÃÃo e arrecadaÃÃo nos segmentos atacadista e varejista cearenses: uma nova abordagem para o perÃodo 2005- 2011." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10972.

Full text

Abstract:

nÃo hÃ<br>Sendo a Auditoria Fiscal um instrumento ostensivo de combate a sonegaÃÃo, quer seja pela sua efetiva realizaÃÃo ou em consequÃncia da percepÃÃo do contribuinte em ser auditado, objetivou-se verificar o impacto incidente na arrecadaÃÃo no exercÃcio seguinte a realizaÃÃo de auditoria fiscal. Para tanto, foram selecionadas empresas cadastradas no segmento de comercio atacadista e varejista cearenses considerando como parÃmetro o ICMS anual resultante das atividades operacionais, com a amostra compreendendo 8.166 empresas no perÃodo 2005-2011. Modelos com dados em painel foram estimados

APA, Harvard, Vancouver, ISO, and other styles

7

Garret-Vargas, Juan-Alberto, and Juan-Alberto Garret-Vargas. "La prescripción tributaria como límite temporal a la facultad de fiscalización." Master's thesis, Universidad de Lima, 2015. http://repositorio.ulima.edu.pe/handle/ulima/3144.

Full text

Abstract:

En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria.<br>Trabajo de investigación

APA, Harvard, Vancouver, ISO, and other styles

8

Embretsen, David, Jakob Lönegren, and Philip Milanius. "Kontrollant - kontrollerad : Avskaffandet av revisionsplikten: Ett bokslut senare." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-23379.

Full text

Abstract:

Sammanfattning Problem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter. Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro. Metod: Insamling av data har skett genom semi-strukturerade intervjuer med f

APA, Harvard, Vancouver, ISO, and other styles

9

Andersson, Jonna, and Filippa Heberlein. "Revisionsplikt & Skattefel i Sverige : Hur resonerar intressenter på den Sociopolitiska arenan?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28904.

Full text

Abstract:

Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsikt

APA, Harvard, Vancouver, ISO, and other styles

10

Wiik, Therese, and Charlotte Myhrberg. "Vad kommer ett avskaffande av revisionsplikten att innebära?" Thesis, University of Gävle, Department of Business Administration and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-318.

Full text

Abstract:

<p>Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter.</p><br><p>The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.</p>

APA, Harvard, Vancouver, ISO, and other styles

11

Pavel, Raluca. "La fraude fiscale : Une analyse théorique et expérimentale." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD047.

Full text

Abstract:

Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premier chapitre introduit un modèle dynamique de fraude fiscale afin d’étudier l’impact de l’audit rétroactif sur le respect des obligations fiscales des agents économiques.Il permet de montrer qu’un accroissement de la période de prescription entraîne une diminution de la fraude fiscale et de déterminer le montant des recettes fiscales attendues par l’autorité fiscale pour différentes politiques d’audit. On établit que les audits rétroactifs génèrent des recettes fiscales espérées supérieures à cel

APA, Harvard, Vancouver, ISO, and other styles

12

Rivero-Zanatta, Alonso André. "Implementación de auditoría con enfoque basado en riesgos en el proceso de atención de reclamos de una entidad financiera." Bachelor's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3173.

Full text

Abstract:

Ante la necesidad de establecer una adecuada evaluación de la gestión de riesgos para una mejor comprensión de los procesos operativos, financieros y comerciales en el negocio, una metodología para el ejercicio de la función de auditoría interna con enfoque basado en riesgos permitirá a la compañía el logro de los objetivos planteados. Dicha metodología se alinea a los estándares establecidos en las normas internacionales para el ejercicio profesional de la auditoría interna emitidos por el instituto de auditores internos (IAI).<br>Trabajo de investigación

APA, Harvard, Vancouver, ISO, and other styles

13

Andersson, Skantze Joel. "Continuous Auditing : Internal Audit at a Crossroads?" Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-145066.

Full text

Abstract:

Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). De

APA, Harvard, Vancouver, ISO, and other styles

14

Sandberg, Viktor, and Sjöström Mikaela. "KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161199.

Full text

Abstract:

The thesis processes the auditor’s role and whether it can constrain possible earnings management in smaller Swedish private corporates. The removed auditing obligation that was abolished in Sweden 2010 with the reason to reduce the administrative burden faced by smaller corporates, contributed to an important discussion regarding the auditor’s actual importance. In addition, the corporate tax in Sweden was significantly reduced from 26.3 percent to 22 percent, which gave Swedish corporates incentives to reduce their earnings before the tax reduction, and therefore pay less taxes. This phenome

APA, Harvard, Vancouver, ISO, and other styles

15

Huet, Antoine. "Codage des sons dans le nerf auditif en milieu bruyant : taux de décharge versus information temporel." Thesis, Montpellier, 2016. http://www.theses.fr/2016MONT3515.

Full text

Abstract:

Contexte : Les difficultés de compréhension de la parole dans le bruit représente la principale plainte des personnes malentendantes. Cependant, peu d’études se sont intéressées aux mécanismes d’encodage des sons en environnement bruyant. Ce faisant, nos travaux ont portés sur les stratégies d’encodage des sons dans le nerf auditif dans environnements calme et bruyant en combinant des techniques électrophysiologiques et comportementales chez la gerbille.Matériel et méthodes : L’enregistrement unitaire de fibres du nerf auditif a été réalisé en réponse à des bouffées tonales présentées dans un

APA, Harvard, Vancouver, ISO, and other styles

16

Freitas, Vanessa Sabino de. "Especificidade e taxa de falso-positivo em três protocolos de triagem auditiva neonatal." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/25/25143/tde-10092007-165438/.

Full text

Abstract:

O objetivo do presente estudo foi estimar a especificidade e taxa de falso-positivo de protocolos de triagem auditiva neonatal (TAN), realizados com os procedimentos emissões otoacústicas evocadas transientes-módulo triagem (EOAet) e potenciais evocados auditivos de tronco encefálico automático (PEATEa), de forma isolada ou combinada, aplicados em uma ou duas etapas. Participaram deste estudo 200 recém-nascidos, selecionados aleatoriamente, submetidos à triagem auditiva, no período entre Março/2006 e Julho/2006. A estimativa da taxa de falso-positivo e da especificidade foi realizada com a TAN

APA, Harvard, Vancouver, ISO, and other styles

17

Gåård, Linda. "Tal kontra text som presentationsform för verbal information i ett sammanhang av modern informationsteknologi." Thesis, University of Skövde, Department of Computer Science, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-462.

Full text

Abstract:

<p>Problemställningen i detta arbete är fokuserad på tal och text som presentationsform för verbal information. Problemområdet kopplas också till ett modernt, informationsteknologiskt sammanhang för att utröna presentationsformernas möjligheter och begränsningar inom WAP-tekniken.</p><p>Arbetsminnets/korttidsminnets struktur och begränsningar påverkar effektiviteten av de presentationsformer som förmedlar verbal information. Flera teorier talar för att arbetsminnet är uppdelat i en auditiv och en visuell minnesprocess.</p><p>En av hypoteserna i detta arbete går ut på att en kombination av tal

APA, Harvard, Vancouver, ISO, and other styles

18

Bento, Daniela Veronese. "Influencia da taxa de repetição do estimulo clique na latência e amplitude do potencial evocado auditivo de tronco encefálico." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/11921.

Full text

Abstract:

Made available in DSpace on 2016-04-27T18:11:55Z (GMT). No. of bitstreams: 1 Daniela Veronese Bento.pdf: 1507917 bytes, checksum: 505321b79ebbf90c862cd111179b4352 (MD5) Previous issue date: 2012-02-06<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>INTRPDUCTION: Many different rates for ABR can be used to sensitize the exam. However, due to possible differences that can occur in the latencies and amplitudes when using ABR, it is necessary to carry out research to support the audiological diagnosis and help the clinical decision-making process. AIM: To study the influences a

APA, Harvard, Vancouver, ISO, and other styles

19

Walldén, Joakim. "Isländsk fonetik : Ett förslag till en beskrivning av isländskt uttal baserat på auditiv analys av inspelat isländskt tal." Thesis, Uppsala universitet, Institutionen för nordiska språk, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-140454.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Monteiro, Patrícia de Carvalho. "Triagem auditiva neonatal: o custo X efetividade de cinco protocolos em uma maternidade de São Paulo." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/12167.

Full text

Abstract:

Made available in DSpace on 2016-04-27T18:12:29Z (GMT). No. of bitstreams: 1 Patricia de Carvalho Monteiro.pdf: 932655 bytes, checksum: 461ce0c9497d2864e3b6c289eadbeefc (MD5) Previous issue date: 2008-02-27<br>Conselho Nacional de Desenvolvimento Científico e Tecnológico<br>Objective: To investigate the cost x effectiveness of five newborn hearing screening (NHS) protocols in a public hospital in São Paulo. Methods: Clinical outcomes from 2060 newborns, screened during a nine months period, using a protocol of NHS with Transient Otoacoustic Emissions (TEOAE) and Automated Auditory Brainstem

APA, Harvard, Vancouver, ISO, and other styles

21

Einhäuser, Wolfgang, Sabine Thomassen, and Alexandra Bendixen. "Using binocular rivalry to tag foreground sounds: Towards an objective visual measure for auditory multistability." Universitätsbibliothek Chemnitz, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-229397.

Full text

Abstract:

In binocular rivalry, paradigms have been proposed for unobtrusive moment-by-moment readout of observers' perceptual experience (“no-report paradigms”). Here, we take a first step to extend this concept to auditory multistability. Observers continuously reported which of two concurrent tone sequences they perceived in the foreground: high-pitch (1008 Hz) or low-pitch (400 Hz) tones. Interstimulus intervals were either fixed per sequence (Experiments 1 and 2) or random with tones alternating (Experiment 3). A horizontally drifting grating was presented to each eye; to induce binocular rivalry,

APA, Harvard, Vancouver, ISO, and other styles

22

Sambo, Sanelisiwe Mondy. "Integration of tax and internal audit functions to improve tax risk management." Thesis, 2017. https://hdl.handle.net/10539/24387.

Full text

Abstract:

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017<br>Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers ha

APA, Harvard, Vancouver, ISO, and other styles

23

Chang, Yung-Wei, and 張永維. "The Study on International Tax Avoidance and Auditing." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/36264258403861169531.

Full text

Abstract:

碩士<br>逢甲大學<br>經營管理碩士在職專班<br>92<br>ABSTRACT In recent years, Taiwanese corporation has been undergoing significant changes in internationalized and globalization. The amount of foreign direct investments by Taiwanese corporations has grown enormously. The stakeholder of the multinational enterprises and their CPAs tried very hard to maximize the global profit by minimize the tax burden. Tax avoidance will cause secret worry of finance, and lead to negative influence in principle of taxation in reality and fairness. In this environment of diversification, the problems the government may encounte

APA, Harvard, Vancouver, ISO, and other styles

24

Ho, Ming-Nan, and 何敏男. "Research on Income Tax Auditing System of Taiwan." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/54659851288035899936.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Tsai, Ming-Ging, and 蔡孟靜. "Investigating the Auditing Efficiency of National Tax Revenues." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/38609890506176698241.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Lin, Yi-tsen, and 林怡岑. "The Tax Auditing in Value-Added Tax and Subsequent Tax Declaration: A Case of National Taxation Bureau." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/n9cuc6.

Full text

Abstract:

碩士<br>國立彰化師範大學<br>會計學系企業高階管理(EMBA)<br>104<br>The objective of this study is to investigate the effect of the audit by National Taxation Bureau on VAT declaration. We select 245 cases of value-added tax (VAT) declarations during 2010 to 2012 from real cases processed by National Taxation Bureau of the Central Area, Ministry of Finance ROC and use the ordinary least squares (OLS) linear regression analysis to perform experimental analysis of the relevance among 11 factors (independent variables) and VAT rate (dependent variable). The empirical results reveal that neither tax penalties nor adjus

APA, Harvard, Vancouver, ISO, and other styles

27

Lo, Jung-Chen, and 羅榮鎮. "Research on Business Income Tax Auditing System of Taiwan." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/16204392184711110765.

Full text

Abstract:

碩士<br>中華工學院<br>工業工程與管理研究所<br>85<br>Research on Business Income Tax Auditing System of Taiwan Since the year of 1990, the tax authority of Republic of China uses the"dishonest reporting rate" of business income tax to select cases forexamination. However, the amount of business income tax revenue reducedseverely in the next year. It was recovered to that obtained in the year of1990 until 1993. The relation between the magnitude of dishonest reportingrate and the a

APA, Harvard, Vancouver, ISO, and other styles

28

Yang, Shwu-Yun, and 楊淑雲. "An Analysis on Tax Auditing of Corporate Income Tax – a case study on Procomp Co." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/88639903221217387948.

Full text

Abstract:

碩士<br>中原大學<br>會計研究所<br>97<br>Profit-seeking Enterprises Income Tax is one of the main incomes for the government, especially those certified by accountants. Due to lack of number in auditors, it is impossible to check every tax return cases. Therefore an efficient and systematic random drawing mechanism for tax return review will put the auditing resource to its optimal uses. Auditing is a top priority in the country’s Tax Administration, and the key to the Tax Law enforcement. During the whole process of Revenue Service, picking the cases for audit review is the key. This is for us to a

APA, Harvard, Vancouver, ISO, and other styles

29

鄒克誠. "A Study of Tax Evasion on Corporation Income Tax-The case of General Auditing Regulation." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/16310906129249561641.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Chang, Yu-Shuang, and 張玉霜. "A study of Individual Income Tax Selection Auditing by Neural Network." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/2vx3fk.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

CAI, ZHI-HONG, and 蔡志宏. "Optimal policy of income tax and auditing revenue maximization and truthful revelation." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/85034571125247026283.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Chen, Ue thang, and 陳昱祥. "An Application of Decision Support Systems on the Value — Added - Tax Auditing." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/13887125910966736838.

Full text

Abstract:

碩士<br>國立中正大學<br>資訊管理學系<br>90<br>An Application of Decision Support Systems on the Value — Added - Tax Auditing Guide the professor：Hsin-Ginn Hwang Ph.D. Graduate student：Ue thing Chen Abstract Concerning taxation audit, it is a task with high difficulty to obtain the identification between the equity and performances in taxation. During the past two decades, domestic administrative organizations have continually noticed the importance of information technology to process taxation data. The taxation organizations

APA, Harvard, Vancouver, ISO, and other styles

33

Liao, Pei-ling, and 廖佩玲. "The Appliance of Multiple Principal-Agent in Tax Auditing of Government Department." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/63020337648641824437.

Full text

Abstract:

碩士<br>朝陽科技大學<br>會計所<br>100<br>During recent years, the corporate fraud incidents seem to be endless and the management level would manipulate financial report for the sake of its own interest, entailing with plenty of enterprise frauds as well. This research intends to explore that the government institution acts in the role of external auditor that is free of charge and prevents the enterprises from disclosing false financial information to achieve tax evasion. In addition, whether government institution has the incentive to prod the government related personnel to proceed to their oversight

APA, Harvard, Vancouver, ISO, and other styles

34

Bahk, Jaewan. "Interdependent behaviors of taxpayers and tax officials models, and some evidences from Korea /." 1992. http://catalog.hathitrust.org/api/volumes/oclc/28166283.html.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Lin, Lin-Chuan, and 林麗娟. "The study on the improvement proposals for the withholding tax system of personal synthetic tax from the aspect of tax auditing and levying." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/01028765581174547442.

Full text

Abstract:

碩士<br>義守大學<br>管理科學研究所<br>87<br>The synthetic income tax of Taiwan takes the declaration system and accumulative tax rate as the basis. The way of tax payment and the auditing procedures are just the same as the advanced countries, such as the United States, the United Kingdom, Japan. These countries adopt withholding tax system, together with the procedure of tax payment based on declaration in order to achieve the aim of levy. Of course, since the tax is withdrawn and deducted from the income in advance and the deducted amount of tax is not completely equivalent to the amount of payable ta

APA, Harvard, Vancouver, ISO, and other styles

36

LI, CHI-WEN, and 李季紋. "A Study of Individual Income Tax Selection Auditing by Application of Data Mining." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/55072858730224280982.

Full text

Abstract:

碩士<br>國立屏東大學<br>國際貿易學系碩士班<br>105<br>In Taiwan, income tax declared households has nearly 6 million households. Based on the savings of artificial and intends to develop a set of simplified check out an objective.To develop a set of more objective, systematic and can identify the new characteristics of the evasion of tax evasion tax model, according to this mode on yet check out of declared data do analysis and calculation fled evasion may chances or tendencies, that do preliminary of census work to Lee guided collection organ personnel check out most has may escape evasion case, avoid check ou

APA, Harvard, Vancouver, ISO, and other styles

37

Huang, Ching-Hui, and 黃瀞慧. "The study on the Income Taxation system :Analysis from the aspect of tax auditing and levying." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/72721252049806469887.

Full text

Abstract:

碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>102<br>The study on the Income Taxation system: analysis from the aspect of tax auditing and levying. According to law, citizens have the obligation to pay taxes. The basic tax principle is fair, reasonable and simple. it is also the main tax for the advanced countries over the world because of the wide-ranging and stable tax revenue. The tax system and tax policy are in a stable foundation and efficiency. Only the imposition of the income tax should be followed up the trend. We should examine our tax system and improve that make it is better to practice the fair

APA, Harvard, Vancouver, ISO, and other styles

38

Chang, Liang-Shang, and 張良勝. "The Empirical Study on Auditing Quality and Performance of National Tax-The Application of TOPSIS Approach." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/48268831932849817516.

Full text

Abstract:

碩士<br>朝陽科技大學<br>財務金融系碩士班<br>90<br>Abstract The central government has established three National Tax Bureaus in Taiwan province since July 1,1992. Together with previous Bureaus of Taipei and Kuoshiung Executive cities, it amounts to five ones. They are responsible for national tax collection. Facing the massive environmental change, the administrative remedy of recheck, appeal and administrative lawsuit increasingly emphasizes the protection of taxpayers’ right. As a result, the auditing technique becomes more difficult and the auditing quality becomes more important. The research is aimed to

APA, Harvard, Vancouver, ISO, and other styles

39

Chen, Shu-Chen, and 陳淑貞. "An Empirical Study of the Factors that Affect the Case Selection and Auditing on Business Tax Refunds for NTA." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/14137166878532768027.

Full text

Abstract:

碩士<br>中原大學<br>企業管理研究所<br>97<br>Due to the huge number of illegal business tax refund cases has become a serious problem, the National Tax Administrations of all 5 regions in Taiwan make every effort to improve this condition. However, because all National Tax Administrations are short-staffed on tax auditing, they are forced to classify the business tax refund cases each month into several classes and only focus on the most abnormal cases. Whereas, to identify abnormal cases, reliable statistical indicators are needed. Therefore, this study consider the characteristic of abnormal business tax

APA, Harvard, Vancouver, ISO, and other styles

40

Tseng, Tai-Yen, and 曾臺衍. "How to Prepare the Audition for a Taiwan Professional Symphony Orchestra - from A Violinist's Perspective / Tai-Yen Tseng Violin Recital." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/952852.

Full text

Abstract:

碩士<br>東吳大學<br>音樂學系<br>102<br>Orchestral playing, like solo and chamber music playing, has its specific standing in performing artsfield. Although there are courses designed for orchestral playing from elementary to graduate school in Taiwan, the professional training resources are still very insufficient compared to those in Japan, Korea, and Western countries. For Taiwanese musicians who target professional orchestral playing as their lifetime career, it is hard to receive help from the preparing process by themselves due to the lack of systematic researches on both academic and practical lev

APA, Harvard, Vancouver, ISO, and other styles

41

Roque, Luís Diogo Gouveia. "Radiocirurgia versus radiocirurgia precedida por microcirurgia na abordagem ao schwannoma vestibular." Master's thesis, 2017. http://hdl.handle.net/10451/32275.

Full text

Abstract:

Trabalho Final do Curso de Mestrado Integrado em Medicina, Faculdade de Medicina, Universidade de Lisboa, 2017<br>Análise comparativa entre dois grupos de doentes com schwannomas vestibulares, um abordado unicamente por radiocirurgia estereotáxica (RCE) e outro por RCE precedida por microcirurgia. Objetivos: primários: comparação do controlo tumoral, preservação funcional e sintomas associados nos dois grupos. Secundários: estabelecer fatores prognósticos para controlo tumoral e preservação funcional. Materiais e métodos: no grupo da radiocirurgia (grupo A; N=25) a média de volumes tumorais fo

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!