English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113159/144130 (79%)
Visitors : 50731789      Online Users : 343
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/83276
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83276


    Title: 臺灣地區綜合所得稅免稅額及扣除額演變之研究
    Authors: 黃怡靜
    Contributors: 朱澤民
    黃怡靜
    Keywords: 所得稅
    列舉扣除額
    免稅額
    標準扣除額
    特別扣除額
    稅基侵蝕
    Date: 2000
    Issue Date: 2016-03-31 15:32:24 (UTC+8)
    Abstract: 台灣地區自民國45年起開始實施綜合所得稅制,以個人的綜合所得為課徵範圍,使我國的所得稅制度邁入一個新的里程碑;實行至今已40餘載,社會型態不斷改變與生活水準的提高,政府也應因應社會結構變動適當調整賦稅制度。尤以許多不必要的扣除額項目與成長,已達到個人所得稅稅基嚴重被侵蝕的地步,而以租稅優惠的方法來達成社會政策目標,也造成了資源配置不均的問題,故產生稅制的不公平及無效率。
    Reference: (一)中文部分:
    1.五味雄治著,簡錦川譯,日本之稅制,財政部財政人員訓練所,民國73/6
    2.王建火宣,租稅法,文笙書局,民86年6月
    3.王政一,談美國個人所得稅標準扣除額之改變,稅務旬刊第967期,67/8
    4.王政一、潘明正等譯,個人所得稅,財政部財稅人員訓練所編印,民國63/8
    5.吳文彬,個人所得稅侵蝕問題之研究,政大財政研究所碩士論文,民國69年
    6.李怡慧,「綜合所得稅列舉扣除額增列個人租金支出之探討」,財稅研究88/07, p122-131
    7.林大造著,簡錦川譯,所得稅之基本問題,財政部財政人員訓練所,民國73年2月
    8.林長友、劉代洋著,稅務法規概要,三民書局印行,民86
    9.林春燕,我國綜合所得稅免稅所得問題之探討,政大財政研究所碩士論文,民70年6月
    10.林燧生,比較個人所得稅制度,財政部財政人員訓練所,民國61年1月
    11.倪麗心,台灣地區綜合所得稅稅率結構演變之研究,政大財政研究所碩士論文,民89年1月
    12.財政部賦稅改革委員會編印,物價上漲與所得稅課徵問題之研究,民國78/6
    13.________,綜合所得稅免稅與未稅所得之研究,民國78/6
    14.________,綜合所得稅免稅額、寬減額與扣除額之研究,民國78 /6
    15.________,綜合所得稅免稅額、寬減額與扣除額之研究,民國78/6
    16.________,綜合所得稅率結構之研究,民國78年6月
    17.________,賦稅改革總報告書,民國78年6月
    18.張則堯,財政學原理,三民書局,民國69年7月
    19.陳可粵編著,我國所得稅制度之變遷,台灣商務印書館發行,民國75年初版
    20.陳曉玫,個人所得稅列舉扣除額及標準扣除額之研究,政大財政研究所碩士論文,民74
    21.黃瑞春,個人所得稅寬免額訂定問題之研究,政大財政研究所碩士論文,民68年6月
    22.楊必立,中國所得稅研究,東華書局印行,民國64年12月初版
    23.鄭文輝等,物價上漲與所得稅課徵問題之研究,財政部賦稅改革委員會編印,民國78月6
    24.鄭文輝等,綜合所得稅免稅額、寬減額與扣除額之研究,財政部賦稅改革委員會編印,民國78年6月
    25.歷年賦稅統計資料
    26.賴三郎編著,實用稅務法令詮釋3:綜合所得稅,實用稅務出版社,民國76年4月
    27.顏慶章,租稅法,月旦出版,民83
    (二)英文部分
    1.1999-2000 Handbook by CCH Tax Law Editors, p1249-1263
    2.Armstrong Robert E. Personal Income Tax Practice Set(New York: McGraw-Hill,)1988.
    3.Atkinson, A. B. Public economics in action : the basic income/flat tax proposal(New York : Clarendon Press ; Oxford : Oxford University Press,)1995
    4.Bobbett Catherine S., Kest Juhani European tax handbook 1990,(Amsterdam : International Bureau of Fiscal Documentation, 1990).
    5.Cnossen Sijbren and Richard M. Bird. The Personal Income Tax : Phoenix from the Ashes? (Amsterdam ; New York : North-Holland)1990.
    6.Congress of the United States Joint Committee on Taxation, Impact on International Competitiveness of Replacing the Federal Income Tax(Washington, D. C.: U.S. G.P.O), 1996
    7.________, Internal Revenue Service`s 1995 earned income tax credit compliance study(Washington, D. C.: U.S. G.P.O), 1998
    8.________, The Economic Problems of the Income Tax System(Washington, D. C.: U.S. G.P.O), 1996
    9.Dan Throop Smith, Federal Tax Reform, (New York: McGraw-Hill Book Company, 1961)
    10.Devereux Michael P. The Economics of Tax Policy(New York : Oxford University Press,)1996.
    11.Giovannini Alberto, R. Glenn Hubbard, and Joel Slemrod. Studies in international taxation (Chicago : University of Chicago Press,)c1993.
    12.Goode Richard, The Individual Income Tax, Revised Edition,(Washington,D.C.: The Brookings Institution,1964)
    13.________,” The Economic Definition of Income “in Joseph A. Pechman, Comprehensive Income Taxation (Washington, D.C.: The Brookings Institution, 1977)
    14.Haig Robert M., “The Concept of Income-Economic and Legal Aspect,” in Readings in the Economics of Taxation (Homewood, Illinois: Richard D.Irwin, Inc.,), 1959,
    15.Hugh Ault. J. Comparative income taxation : a structural analysis(The Huge, The Netherlands ; Boston, Mass. : Kluwer Law International,)1997
    16.International Bureau of Fiscal Documentation, Tax Policy in OECD Country—Choices & Conflicts, 1993
    17.Ishi Hiromitsu, The Japanese Tax System, 2nd edn., Oxford University Press,1993
    18.John F Due, “Personal Deductions,” in Comprehensive Income Taxation, Pechman J.A ed., (Washington D.C.: Brookings Institution, 1977)
    19.Kibuta.Ongwamuhana, The Taxation of Income from Foreign Investments : A Tax Study of Some Developing Countries (Boston : Kluwer Law and Taxation Publishers, )1991.
    20.Maslove, Allan M. Maslove. Tax Reform in Canada : the Process and Impact(Halifax, N.S. : Institute for Research on Public Policy, 1989)
    21.Melvin I White, ”Deduction for Nonbusiness Expenses and on Economic Concept of Not Income,” in Federal Tax Policy for Economic Growth and Stability, Joint Committee on the Economic Report, 1955, P357-360
    22.Messere Ken, Tax Policy in OECD Countries, Amsterdam: IBFD Publications BV.
    23.________, The Tax System in Industrialized Countries, (Oxford University Press , 1998)
    24.OECD, Personal Income Tax Base:A Comparative Survey, (Paris:Committee on Fiscal Affairs of OECD, 1990)
    25.________, A Comparative Study of Personal Income Tax Models (Paris:Committee on Fiscal Affairs of OECD)1988.
    26.________, An Empirical Analysis of Changes in Personal Income Taxes (Paris:Committee on Fiscal Affairs of OECD)1986.
    27.________, Personal Income Tax Systems, (Paris:Committee on Fiscal Affairs of OECD, 1986)
    28.________, The OECD STAN Database for Industrial Analysis (Paris:Committee on Fiscal Affairs of OECD), 1992
    29.________, Revenue Statistics, 1965/1998 (Paris:Committee on Fiscal Affairs of OECD), 1999
    30.Pechman Joseph A, “Erosion of the Individual Income Tax,”in National Tax Journal, Vo1.10 No.1 (March 1957)
    31.________, Federal Tax Policy, fifth edition, (Washington,D.C.:The Brookings Institution,1987)
    32.________, Options of Tax Reform,(Washington, D. C.: the Brookings Institution, 1984)
    33.________, Who Paid the Taxes, 1966-85, (Washington, D. C.: the Brookings Institution, 1985)
    34.Seltzer, Lawrence Howard.,The Personal Exemptions in the Income Tax (New York : National Bureau of Economic Research; distributed by Columbia University Press,)1968.
    35.Simon James and Christopher Nobes, The economics of taxation: principles, policy, and, practice (New York : Prentice Hall, 1998)
    36.Slemrod Joel and Bakija Jon. Taxing ourselves : a citizen`s guide to the great debate over tax reform(Cambridge, Mass. : MIT Press,)1996.
    37.Shibata Tokue, Japan’s Public Sector(University of Tokyo Press, 1993)
    38.U.S. Census Bureau, Statistical Abstract of the United States:1999(Washington, D. C.: U.S. G.P.O)
    39.Wayland D Gardner, Government Finance, National, State, and Local, (New York: Printice-Hall, Inc, 1989)
    40.Yitzhaki, Shlomo. ,”A Note on Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics Vol.3, No. 2 (May): 201-02
    Description: 碩士
    國立政治大學
    財政學系
    87255014
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001845
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback