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

Yıl 2012, Cilt: 4 Sayı: 1, 67 - 76, 01.06.2012

Chia Jen Chang Silu Zhang Tai Lung Chou

Öz

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

Anahtar Kelimeler

Anti-Income Tax Avoidance System, Transfer Pricing System, Cross-Strait (Taiwan and China)

Kaynakça

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