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Dissertations / Theses on the topic 'Tax returns'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

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2

Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.

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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.

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3

Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.

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4

Kenchington, David Graham. "Is the Average Dividend Tax Penalty of Investors Capitalized into Expected Returns?" Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/306917.

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Capital asset pricing models predict the tax penalty capitalized into expected returns reflects the average tax rate of all investors in a market (average rate theory). To test this theory, I argue stock markets in developed European countries and the U.S. form an integrated market, where the tax capitalized reflects the average rate of investors across these countries. If this is the case, when the U.S. dividend tax rate was cut by 60 percent in 2003, the average rate theory predicts a decrease in the tax capitalized in European stocks. In contrast, firms in less integrated European countries

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5

Modise, Kagiso Eagile. "Media Coverage and the Cross Section of Stock Returns A Probe into the JSE." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31081.

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Through reaching a wide-ranging population of investors, both institutional and individual, mass media coverage of stocks markets can alleviate financial information frictions and consequently affect the valuation of securities even when it does not present genuine news. The empirical objective of this research is to investigate this hypothesis by studying media reporting and changes in average stock returns. By constructing two portfolios of stocks divided into “stocks without media coverage” and “stocks with media coverage” an investigation can be carried to find out which portfolio outperfo

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6

Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ

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Jankeeparsad, Raphael Waren. "Acceptance of the electronic method of filing tax returns by South African taxpayers." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/41578.

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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are st

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8

Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.

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9

Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.

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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis. Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified. Recently data from the 1979 cycle

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10

WEISS, MIRA. "THE EFFECTS OF AFTER-TAX RETURN DISCLOSURE ON INVESTOR DECISION MAKING." Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1112119172.

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11

De, Vos Gerhard Johannes. "Generally recognised accounting practice : a critical evaluation of the impact of grap 23 on administrative tax legislation and recommendations." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23893.

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The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relatin

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12

Horan, Kevin. "Evaluating the Energy Returns of Investment-Based Incentive Programs: The Case of Oregon's Business Energy Tax Credits." Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11992.

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x, 59 p.<br>Governments around the world provide financial incentives to encourage renewable energy generation and energy conservation. The primary goals of these efforts are to mitigate climate change and improve long-term energy independence by reducing reliance on fossil fuels. The consensus in the energy incentive literature is that performance-based incentives, which fund energy output, are more cost efficient than investment-based incentives, which fund capital input. This thesis uses a 30-year case study of Oregon's Business Energy Tax Credit (BETC) program to argue that investment-base

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13

McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.

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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behav

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Grimshaw, Shaun Brian. "Essays in dishonesty." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/31906.

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This thesis describes three different experiments investigating dishonesty. Chapter one investigates the use of default values and prompts in a tax filing system. Pre-populated fields simplify the process of filing taxes, thereby reducing the scope for errors. Such defaults may increase the scope for non-compliance if set incorrectly. The chapter describes an experiment investigating the effect of correct and incorrect defaults. The results show that setting defaults that underestimate taxpayers’ true liability produces a fall in compliance. Nudges designed to mitigate the adverse effect of pr

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Gibbs, Sam. "The service patterns and social-economic status of English archers, 1367-1417 : the evidence of the muster rolls and poll tax returns." Thesis, University of Reading, 2016. http://centaur.reading.ac.uk/65943/.

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This thesis is a study of the men who served as archers in the armies of the English kings between 1367 and 1417. However, the focus is not the archers in their military capacity, but the motivations behind their service and their position in late medieval English society. Increasing usage of indentures, recorded in muster rolls, to recruit soldiers for English armies in this period provide historians with rich resources for the study of the military community. Previously this has focused on those of higher socio-economic backgrounds, serving mostly as men-at-arms, and not on those who served

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Unwin, Margaret Joan. "The Hallamshire cutlery trades in the late 17th century : a study of the Hearth Tax returns and the records of the Cutlers' Company." Thesis, University of Sheffield, 2003. http://etheses.whiterose.ac.uk/3426/.

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This thesis records the research into aspects of the late-17th century Sheffield cutlery trades. The key research resources are the 1672 Ladyday Hearth Tax returns for the parishes of Sheffield, Ecclesfield and Handsworth in the Scarsdale Hundred and the records of apprentices and freedoms of the Cutlers' Company in Hall=shire. These documents, which provide correlating evidence for the numbers and distribution of cutlers and other cutlery craftsmen, have been combined with data from probate inventories, parish records, leases and rentals. This particular Hearth Tax return is important because

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17

Ceyhan, Deniz. "L'imposition des bénéfices des entreprises en Turquie : entre modernisme et préoccupations internationales." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30077/document.

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Au siècle dernier, la Turquie moderne a adopté les principes de démocratie et de laïcité. Parvenue à la stabilité politique, elle connaît aujourd’hui une croissance économique stable et pérenne qui lui permet de jouer sa partition au niveau international. La Turquie est passée du modernisme inhérent à l’idéologie ataturkienne à un modernisme qui s’inspire aujourd’hui des principes occidentaux en les adaptant à sa conjoncture économique et à ses valeurs sociales. En matière d’imposition des bénéfices des entreprises, la législation fiscale joue un rôle essentiel. L’accroissement des échanges éc

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18

Santana, Bruna Goussain. "Retornos do P&D e incentivos fiscais: uma análise para o caso brasileiro." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/96/96131/tde-23082017-143614/.

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Esse trabalho tem como objetivo contribuir para a literatura empírica dos retornos do P&D no Brasil, em particular, dos incentivos fiscais da Lei do Bem (Lei no 11.196/2005) sobre a sobre a produtividade total dos fatores (PTF) das firmas beneficiárias. Para isso, desenvolvemos nosso trabalho em torno de dois objetivos específicos: o primeiro é verificar o impacto do incentivo fiscal sobre os esforços em P&D das firmas beneficiárias por meio do teste de adicionalidade. O segundo é estimar a elasticidade da PTF com relação ao P&D e o impacto do tratamento da Lei do Bem sobre essa elasticidade.

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19

Garisch, Jarryd. "Short-term return reversion on the JSE." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/12331.

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Includes abstract.<br>This study explores the existence of mean reversion in returns on the Johannesburg Stock Exchange (JSE). Finding that most research on the JSE applies to the long term, this paper investigates mean reversion across relatively shorter periods. Thus investment horizons between 1 and 30 days are considered. This paper finds that the standard short-term reversal strategy can be improved upon by a double application of the strategy. Furthermore, return reversal are found to be strongest when comparing prior 5 day returns with future 5 day returns. The best strategy is found to

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20

Burks, Andrea Nia. "USERNAME TAB PASSWORD RETURN." VCU Scholars Compass, 2009. http://scholarscompass.vcu.edu/etd/1815.

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21

DiLucci, Jasmine. "Tax Return Preparer Liability: A New Approach to Accountability." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/880.

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The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, sho

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22

Bishop, Tonja Bowen. "Variation in marginal tax rates around retirement and the return to saving in tax-favored accounts." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/43799.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Economics, 2008.<br>Includes bibliographical references (p. 30-31).<br>Economists have generally assumed that to the extent possible, retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored accounts and concerns about the tax implications of increasing retirement income through tax-deferred distributions indicate that this question merits a reevaluation. I use data on married couples in the HRS and NBER's TAXSIM model to measure the probability of a household facing a higher tax ra

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23

Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

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Thesis (Ph. D.)--University of Kentucky, 2006.<br>Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).

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Choi, Eun-Chul. "Analysis of the effect of government R and D policies on economic growth." Thesis, University of Bristol, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267006.

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JOE, MIJEOM. "Stage-Structured Tag-Return and Capture-Recapture Models." NCSU, 2001. http://www.lib.ncsu.edu/theses/available/etd-20010412-160147.

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<p><P> Ecologists and conservation biologists have had an increasing interest in landscapeecology, fragmentation and meta-population structures and dynamics for endangered or threatened species of wildlife (Nichols et al. 1992).They have realized the need for parameter estimates to use in the multi-state models;and have tried estimation of transitionprobabilities among stages using tag-return and capture-recapture models. Thesetransition probabilities are composed of survival and movement rates andcan only be estimated separately when an additional assumption is made(Brownie et al. 1993) that

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Samuel, Dorit. "A comparative risk return analysis and performance evaluation of tax free municipal bond funds." Connect to resource, 1997. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261237556.

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Krachey, Matthew James. "Hierarchical Bayesian application to instantaneous rates tag-return models." NCSU, 2009. http://www.lib.ncsu.edu/theses/available/etd-08182009-100250/.

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Natural mortality has always been a challenging quantity to estimate in harvested populations. The most common approaches to estimation include a regression model based on life history parameters and more recently tag-return models. In recent years, Bayesian methods have been increasingly implemented in ecological models due to their ability to handle increased model complexity and auxiliary datasets. In this dissertation, I explore the implementation of Bayesian methods to analyze tag-return data focusing on natural mortality. Chapter 1 is focused on the addition of two components to the tag-

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陳淑惠. "CPA Attested Tax Returns and Tax Audit-An Empirical Study Based on Central Taiwan District''s Business Income Tax Returns." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/28566293050259132266.

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碩士<br>國立中興大學<br>企業管理學系研究所<br>92<br>The certified public accountant (CPA) plays a role of important communication between tax authorities and firms, and assists firm in meeting their tax obligation. Because the economic fast development, complexity of accounting affair and variety of tax law, if the CPA does not pursue an advance training and keep a fair objectively attitude, his attestation quality will be low level. The purpose of this research is to empirically explore the factors relate to that tax officials adjust taxable income on CPA attested tax returns. The empirical res

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Пастухов, О. М. "Ukraine: electronic filing of tax returns." Thesis, 2011. http://er.nau.edu.ua/handle/NAU/22552.

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Huang, Shiang-Chi, and 黃緗綺. "A Research on Consolidated Tax Returns." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/85911423890925134586.

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碩士<br>國立臺灣大學<br>會計學研究所<br>90<br>Thesis Abstract Graduate Institute of Accounting National Taiwan University Name：Hsiang Chi Huang Adviser：Suming Lin, Ph.D.,CPA Title：A Research on Consolidated Tax Returns Month/Year：June, 2002 In July 2001, Taiwan adopted the consolidated tax returns system by which to determine the tax liability of a group of affiliated corporations (e.g., a parent and its 90% owned subsidiaries). The new tax system permits affiliated corporations to file a consolidated tax return instead of filing

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McMahon, Stephanie Hunter. "Money, sex, and tax politics : developments in tax avoidance and marital tax returns, 1913-1948 /." 2009. http://wwwlib.umi.com/dissertations/fullcit/3338628.

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Yi-LingShih and 施怡伶. "Book-Tax Differences, Earnings Quality and Stock Returns." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/21999508155989589692.

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Lin, Li-Yu, and 林立妤. "Corporate Political Contributions, Tax Avoidance and Stock Returns." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/yh69qr.

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碩士<br>國立政治大學<br>財政學系<br>106<br>In the past, researches support that corporate political contributions could enhance the firm’s value and have a positive relation with tax evasion. Political connection influences firm value and tax avoidance directly, but there is no evidence that detects the firm value changes after political connection with the degree of tax avoidance. Evidently, the corporate is well-governed or transparent, tax avoidance will enhance firm value. As a result, this paper will investigate how political connections affect the degree of tax avoidance and the effect towards fir

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Battsengel, Uurtsaikhbaatar, and 烏瑞. "Market efficiency, tax and leverage effects on EREIT returns." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/30903219959130067071.

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碩士<br>國立臺灣科技大學<br>財務金融研究所<br>105<br>This paper investigates how equity REIT (EREITs) returns are affected by tax and leverage. This study is motivated by previous study stating that returns of REITs with taxes are significantly higher than that without taxes before the 2007-2008 financial turmoil.

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Hsu, Yi-wen, and 徐益文. "Implications of Tax Shields to REITs Returns: Compare Returns of REITs with and without Taxes." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/78256874304580917714.

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碩士<br>國立臺灣科技大學<br>財務金融研究所<br>96<br>This study is to examine the returns of REITs with and without taxes. We find that the returns of REITs with taxes are significantly higher than the returns of REITs without taxes. Generally speaking, exempt from corporate taxes is the incentive for investors to invest in REITs. However, in this paper we conclude that there exist benefits for taxed REITs. Although untaxed REITs can save tax expenses, taxed REITs would rather pay taxes to obtain the retained earnings for reinvestment. This represents that they have more investment opportunities. The benefits f

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Andrianjafinandrasana, Misaina Navaloniana. "Mathematical control of income tax revenue distribution for the US joint tax returns: 1996-2008." Thesis, 2013. http://hdl.handle.net/10539/12378.

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This thesis introduces time dimension into income taxation. Economic theory derives optimal income taxation by explaining individual behaviors through utility and social welfaremaximization. We argue that observing collective behaviors through the distribution of number of returns and the revenue themselves offers a viable alternative. Our study is confined toUS joint returns individual income tax from 1996 to 2008. We introduce a combination of cubic spline fit to data and Pareto distribution to estimate the revenue and number of returns distributions. Normalization admits comparative s

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LIAO, MIN JYUN, and 廖敏君. "The Influence of Luxury Tax on Construction Industry Stock Returns." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/13996273763619256642.

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碩士<br>真理大學<br>經濟學系財經碩士班<br>103<br>The study aims at investigation of the effect of luxury tax on construction stock returns. By event study, we analyze Proposal day , Third Reading day, announced the implementation date, Nett login, The implementation of at least two years and amending the law on first reading day, during the six events periods whether they affect the abnormal returns. Comparing the influence of mansion type and non-mansion type of construction stock, we find the first three events, the first event of a luxury tax proposal on construction stocks have a negatively significant c

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Wang, Yaping, and 王雅萍. "The Service of the Pre-calculation of Individual Income Tax Returns - A Survey Study of Tax Collectors." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/45983165752945075392.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>Service of the pre-calculation the individual income tax returns has been put into practice from 2011. It is to simplify the process of payment of individual income tax and the satisfaction is up to 90% from the taxpayer of view. The purpose of this thesis is to explore the impact of the service on tax collectors. The subjects who take part in the research were 320 tax collectors. The findings suggest that it has a positive feedback to the tax collectors from three issues. First, it improves the administrative efficiency and taxpayers get out of the trouble abo

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Hsiao-lun, Lin, and 林孝倫. "The Determinants of the Usage of CPA Attested Tax Returns before and after the Tax Integration System." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/23265351906427898891.

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碩士<br>國立臺灣大學<br>會計學研究所<br>90<br>Business Income Tax has been playing an important role in the of government finance in Taiwan. In order to assist companies in filing their income tax returns and to promote the efficiency of tax administration, the government has established the CPA attested tax return system since 1970. Though the tax return attestation system has been in practice for over thirty years, the percentage of using attested tax returns is still quite low. Only about 9% corporations used the CPA attested tax returns in 1999. Using a Logit model to analyze the firm-lev

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Ching, Chen Wen, and 陳文景. "The Effect of Adopting Luxury Tax on Taiwanese Construction Stock Returns." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/76991679354052910733.

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碩士<br>國立雲林科技大學<br>財務金融系<br>102<br>This thesis collected data from the stock price of Taiwan's listed construction stocks in April 15, 2012, the date that the policy was through the third reading by Legislative Yuan as the event date. 5 days before and after the event date is event period. Use 38 listed company’s stock price as example to analyze the impact of government levied luxury tax on the price of construction stocks. As the result, luxury tax gave a negative cumulative abnormal returns to the construction stocks (-0.1363%).

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CHUANG, YU-MEI, and 莊玉妹. "The Study of Individual Income Tax Returns Pre-Calculation’s Innovation Diffusion." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/58876446257547142848.

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碩士<br>東吳大學<br>會計學系<br>103<br>In May of 2011, National Tax Administration, Ministry of Finance took the initiative in assisting taxpayers in filing Income Tax Returns by Pre-Calculation of Tax Returns system. This measure scaled new heights in simplifying Annual Income Tax Return and offering service for the convenience of the public. According to official statistics of the number of Individual Income Tax Returns in May of 2014, 64.43％ of which had not yet been made use of the aforementioned. It means that Government needs to make more efforts to popularize the facilitated measure. By questionn

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SHEN, YI-FANG, and 沈一芳. "The Study of Pre-Calculation of Individual Income Tax Returns Service." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/08740991043905608485.

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碩士<br>大漢技術學院<br>流通與行銷管理研究所<br>103<br>According to Ministry of Finance launched Pre-Calculation of Individual Income Tax Returns Service in 2011. To advocate the service is truly serve the people and it will let people feel being treated kindly. The service is not founded new system or invested more funds and manpower. However, they made the most of original resource and focused on system adjustment, which can make people identify innovation service by government. Tax return regulation, process, and user interface are complicated, which make people is not familiar with tax return system in the

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Yan, Lin Siang, and 林湘妍. "A Research on Attested Tax Returns Audit Between Taiwan and China." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/xn34an.

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碩士<br>長榮大學<br>經營管理研究所<br>97<br>To aggressively reform taxation regulations and administration, the government has, on 18 May of 1970, passed “Business Regulations of CPA Procuration for Income Tax,” hoping to exploit the professional expertise and knowledge of CPAs as the bridge to enhance auding efficiency. As taxation system hasevolved more and more sophisticated, advanced countries have developed tax procuration system. Taiwan and mainland China have also actively promoted sush procuration system as cross-strait exchanges intensify after our accession to WTO. Since Taiwan entertrises are le

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McKerchar, Margaret Anne. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers /." 2002. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN20040330.085148/index.html.

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Hsieh, Yi-Shan, and 謝宜珊. "A Study on Protection of the Confidentiality of Tax Returns and Related Information." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/46659706372668203895.

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碩士<br>中原大學<br>財經法律研究所<br>91<br>Tax returns and return information includes a taxpayer’s identity, the nature, source, or amount of his income, payments, assets, etc., which involves many private items of taxpayer. Governmental agencies or other persons all seek access to tax information in order to carry out their non-tax law enforcement responsibilities or other interest. The focus of the essay is how to balance between the taxpayer privacy and the government’s needs for tax information. “Purpose specification and use limitation principle ”is the primary principle of data protection. This pr

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Wu, Lin-Lin, and 吳玲玲. "Research the willingness factor in the Pre-Calculation of Individual Income Tax Returns confirmed." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/15339765060434045927.

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碩士<br>國立雲林科技大學<br>企業管理系<br>102<br>2011 the Government launched a “Service of the Pre-Calculation of Individual Income Tax Returns” of new measures," which in order to simplify the tax returns operations. The tax authorities take the initiative to calculate and show the result to the taxpayer who should pay tax or tax refunds. The taxpayer fill out tax return, only to pay tax in light of the results of the trial or reply to confirm that the annual declaration. 2010 to 2012 the taxpayer confirm the contents of the tax calculated in more than 50%, indicating that the trial results meet the needs

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Lin, Guei-Yu, and 林桂伃. "The Effects of Book-Tax Differences on Analysts' Forecast Errors and Abnormal Stock Returns." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16681954382424546599.

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碩士<br>輔仁大學<br>會計學系碩士班<br>98<br>This paper addresses the relationship among book-tax difference (BTD), cash forecast errors and abnormal stock returns, and examines whether financial analysts’ and investors can use the book-tax differences to make their forecasts of earnings or stock prices. The empirical results are summarized as follows. First, BTD is positive related to analysts’ forecast errors. That means the BTD caused by adjusting accounting discretionary accruals or differences between GAAP and tax regulations through earnings management or aggressive tax plan, contained the information

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Wu, Shin-Hui, and 吳欣蕙. "An Evaluation of the Expanded Application of Audit by Reviewing Declaration on Tax Returns." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b5w6fw.

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Chen, Chen-han, and 陳振漢. "A Study of the Critical Success Factors on Individual Income Tax Returns e-Filing System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/90052876987423514669.

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碩士<br>國立臺灣科技大學<br>資訊管理系<br>101<br>Filing individual income tax via internet (e-Filing) is one of the major electronic applications of government affairs in Taiwan. Since the e-Filing system has been promoted for more than ten years, this system is currently used by most tax payers. According to the statistics of year 2012, 76 percent of tax payers --- more than 3-million families --- file their individual income tax through internet, indicating that the e-Filing system is the most important system for the electronic government. To enhance the usability of the e-Filing system, this research aim

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Lin, Hsin-heng, and 林信亨. "The Impact of Reducing and Increasing Sales Tax Rate on Stock Returns of Financial Institutions." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/11303492385720290321.

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碩士<br>國立高雄第一科技大學<br>金融研究所<br>103<br>This thesis uses event study method to investigate the impact of reducing and increasing sales tax rate on stock returns of financial institutions. Empirical results indicate that increasing sales tax rate has a negative effect on stock prices of financial institutions, particular for the insurance industry. Additionally, overall decreasing sales tax rate has little effect on stock prices of financial institutions and only has a significantly positive effect on stock prices of insurance industry.

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