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題名:稽徵機關稅務查核對營利事業短漏報所得之影響
書刊名:經濟論文
作者:陳明進 引用關係
作者(外文):Chen, Ming-chin
出版日期:2006
卷期:34:2
頁次:頁213-250
主題關鍵詞:稅務查核逃漏稅Tobit模式營利事業Tax auditingTax evasionTobit modelProfit-seeking enterprises
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(20) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:20
  • 共同引用共同引用:69
  • 點閱點閱:196
期刊論文
1.Erard, Brian(1993)。Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance。Journal of Public Economics,52(2),163-197。  new window
2.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1(3/4),323-338。  new window
3.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
4.Klepper, Steven、Mazur, Mark、Nagin, Daniel(1991)。Expert intermediaries and legal compliance: the case of tax preparers。The Journal of Law & Economics,34(1),205-229。  new window
5.Chang, Otto H.、Schultz, Joseph J. Jr(1990)。The income tax withholding phenomenon: evidence from TCMP data。The Journal of the American Taxation Association,12(1),88-93。  new window
6.Kahneman, D.、Tversky, A.(1979)。Prospect theory: An analysis of decision under risk。Econometrica,47(2),263-291。  new window
7.Spicer, Michael W.、Lundstedt, S. B.(1976)。Understanding Tax Evasion。Public Finance,31(2),295-305。  new window
8.Vogel, Joachim(1974)。Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data。National Tax Journal,27(4),499-513。  new window
9.陳明進、林世銘、林煒(20020700)。我國所得稅法交際費限額規定之合理性。會計評論,35,31-59。new window  延伸查詢new window
10.朱敬一(19881200)。臺灣營利事業所得稅逃漏的成因與指標--MIMIC 模型的應用。經濟論文叢刊,16(4),481-489。new window  延伸查詢new window
11.Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics,65(3),363-373。  new window
12.Beck, Paul J.、Davis, Jon S.、Jung, Woon-Oh(1991)。Experimental Evidence on Taxpayer Reporting under Uncertainty。The Accounting Review,66(3),535-558。  new window
13.Witte, Ann D.、Woodbury, Diane F.(1985)。The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax。National Tax Journal,38(1),1-13。  new window
14.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論,34,57-75。new window  延伸查詢new window
15.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
16.林世銘(20001000)。CPA Attested Tax Returns and Tax Evasion。中華會計學刊,1,15-36。new window  延伸查詢new window
17.Yitzhaki, Shlomo(1974)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,3,201-202。  new window
18.山風(2002)。美國稽查逃漏稅方式簡介。稅務旬刊,1824,16-17。  延伸查詢new window
19.王得山(2000)。稅制公平新挑戰。稅務旬刊,1770,8-17。  延伸查詢new window
20.Dubin, Jeffrey A.、Graetz, Michael J.、Wilde, Louis L.(1990)。The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986。National Tax Journal,43(4),395-409。  new window
21.Friedland, Nehemia(1982)。A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines: Some Preliminary Research。Journal of Applied Social Psychology,12(1),54-59。  new window
22.Jain, A. K.(1972)。The Problem of Income Tax Evasion in India。Bulletin for International Fiscal Documentation,26,631-639。  new window
23.Long, S. B.、Burnham, D.(1990)。The Number Games: Changes in Tax Compliance during the Last 25 Years?。Tax Notes,46,1177-1185。  new window
24.Calvin, Lyle D.、Mason, Robert(1984)。Public Confidence and Admitted Tax Evasion。National Tax Journal,37(4),489-496。  new window
25.Tauchen, Helen V.、Witte, Ann Dryden、Beron, Kurt J.(1993)。Tax Compliance: An Investigation Using Individual Taxpayer Compliance Measurement Program (TCMP) Data。Journal of Quantitative Criminology,9(2),177-202。  new window
圖書
1.Greene, W. H.(2000)。Econometric Analysis。New York:Macmillan。  new window
圖書論文
1.Beron, Kurt J.、Tauchen, Helen V.、Witte, Ann Dryden(1992)。The Effect of Audits and Socioeconomic Variables on Compliance。Why People Pay Taxes: Tax Compliance and Enforcement。Ann Arbor:University of Michigan Press。  new window
 
 
 
 
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