Thesis (Ph. D.)--University of Pennsylvania, 1930. / On cover: University of Pennsylvania. Bibliography: p. 215-218.

George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.

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一、研究緣起： 　　一般研究租稅超額負擔時，多探討租稅課徵造成資源配置扭曲的問題，而忽略租稅徵收成本(Administrative Costs)和納稅成本(Compliance Costs)亦會擴大租稅的超額負擔；事實上，租稅的徵納成本在整個財政制度的運作上是不容忽視的；再者，就公平面而言，租稅制度之設計除了必須考慮稅額負擔的垂直公平與水平公平外，對於納稅義務人間負擔租稅徵納成本是否平均的問題亦不可忽視。 　　二、研究過程： 　　（一）介紹納稅成本意義與文獻回顧。 　　（二）台灣地區建築業營利事業所得稅納稅成本問卷調查分析。 　　由於時間和經費的限制，本研究僅以台灣地區建築業作為調查對象，以探討營利事業為依從稅法規定申報與繳納營利事業所得稅所發生的各種費用（即納稅成本）。 　　本調查以參加各縣市建築投資同業公會之建設公司為抽樣對象，採分層比例隨機抽樣法抽取樣本數1000家；問卷自民國八十三年四月三十日陸續郵寄發出，至同年五月十五日截止，獲得104份回卷，有效回卷96份；使用SAS電腦軟體進行迴歸和變異數分析，以了解影響營利事業所得稅納稅成本的原因和各事業納稅成本負擔的分配狀態；再利用卡方檢定和交叉分析調查納稅義務人對處理營利事業所得稅可能遭遇困擾的程度。 　　三、結論： 　　（一）各項納稅成本中，以會計人員成本佔總納稅成本比例最大。 　　（二）總納稅成本與營業額、資本額、員工人數之間具正相關係。 　　（三）總納稅成本率與營業額、資本額之間具負相關係；因此，納稅成本負擔在各事業間之分配呈累退狀態。 　　（四）事業外部人員成本和內部人員成本與營業額、資本額之間具正相關係。 　　（五）在精神成本方面，受訪事業在處理營所稅事務時，認為困擾程度最多之排名為： 　　　　1.稅務法令規定繁瑣、不明確(77.89%)。 　　　　2.稅務機關核定太嚴苛(71.16%)。 　　　　3.稅務人員行政裁量權太大(61.54%)。 　　四、建議： 　　（一）提供免費稅務諮詢服務。 　　（二）簡化帳證處理。 　　（三）加強稅務法令宣導。 　　（四）簡化憑證查核。 　　（五）制定稅法必須明確。 　　（六）加強租稅核定前之溝通與協談。 　　（七）加強稅務人員租稅教育。 　　（八）協助提供事業單位納稅之服務。

本文的主要目的係探究「民營企業所得稅稅收」之預測方法，由於以往關於我國營利事業所得稅稅收預測之文獻，其估測方法大致相同，亦即以行政院主計處所公佈之國民生產毛額(GNP)預測資料來估計企業利潤，並進而以企業利潤預測出未來之營利事業所得稅稅額。針對以上之估計方法，本文乃提出不同之觀點及作法，換言之，本文之研究步驟及特色分述如下： 　　（一）研究步驟 　　1.建立各業別營所稅稅額與企業利潤之迴歸式，亦即稅收函數。 　　2.考慮因產業別之不同，而其利潤之解釋變數亦有所差異，故進而建立各業別之利潤函數。 　　3.利用簡單之ARIMA模型，自行預測用以解釋企業利潤之各項外生變數。 　　綜言之，亦即欲藉由模型本身所預測之各項外生變數未來值，進而求得企業利潤及營所稅稅額之預測值。 　　（二）研究特色 　　1.按產業別各自進行估測，以求得更為精確之稅收預測值。 　　2.本文乃藉由ARIMA模型，主動對那些影響企業利潤之外生變數（例如：國民所得、出口總額、貨幣供給量以及失業率）加以預測及估計，而異於以往學者對於「國民生產毛額」變數乃採取行政院主計處所公佈之預測資料的做法。 　　實證結果顯示，本模型所估測出的營所稅稅額與實際徵起之稅額，其近五年之平均誤差率有減少情況，也就是估計值與實際值二者相互接近，故估測結果實具參考價值。

Member States' rules on the taxation of the foreign business income of companies, whether they are based on the fiscal principle of territoriality or on the principle of worldwide taxation, raise complex issues of compatibility with the law of the European Union. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation, and the attribution of profits to permanent establishments. The dissertation analyses these conflicts on the basis of a study of the case law of the European Court of Justice. Although this analysis provides some guidance for the taxation of companies when they carry out business activities throughout the European Union, it is concluded that the Court cannot, by itself: solve the conflict between the taxation of business income in a cross-border context and the objective of achievement of the internal market. / Diss. Stockholm : Handelshögskolan i Stockholm, 2011

<p dir="ltr">This research examined the impact of power dynamics in decision-making on both the gross income and perceived success of businesses. Additionally, it investigated the influence of premarital and postmarital factors on decision-making processes within businesses. The first chapter posited two hypotheses: first, that business income would positively correlate with participation in copreneurial relationships, and second, that perceived success would similarly correlate positively with such relationships. In the second chapter, hypotheses were advanced that premarital endowments would increase the likelihood of shared decision-making in businesses, and that postmarital conditions, viewed as assets, would positively influence joint decision-making.</p><p dir="ltr">Methodologically, the first chapter employed OLS regression for gross income analysis and logit regression for perceived success assessment. The second chapter utilized a two-stage least squares model to reinforce first chapter findings, alongside logit regression to examine the probabilistic effects of premarital endowments and postmarital assets on shared decision-making. The findings indicate no statistically significant relationship between business income and copreneurial management. Similarly, no significant association was found between perceived success and ownership of copreneurial businesses. Regarding determinants of joint decision-making within businesses, premarital endowments were minimally impactful, with greater reliance observed on postmarital assets, particularly the hours invested in business operations.</p>

XBRL是一種以XML為基礎所發展出來的一種語言，用來規範網路財務資訊揭露而產生的資料交換標準，同時也是提升財務資訊透明化的推手。XBRL使資訊可以更快速地流通，改善資訊處理的速度。 本論文的研究目的，在於透過XBRL之應用，來建立公司營利事業所得稅申報書之各個項目的分類標準，並設計一套以XBRL為基礎之營利事業所得稅申報系統。就營利事業而言，XBRL可以協助企業稅務部門取得資料，讓營利事業所得稅申報上所需的部份資料，可以直接從總帳資料庫轉入產生，讓企業在稅務資料處理上可以減少作業成本，降低人為錯誤的可能性，減少重覆手動輸入資料，讓報稅工作更為快速、有效率，透過網路傳輸報稅檔案，節省了報稅人在報稅期間必須親自稅捐稽徵機關排隊等待報稅的時間。就稅捐稽徵機關而言，所有的企業按同一套XBRL標準來報稅，可簡化稅務處理工作，更者，可將取得之資料進行分析，找出異常並加以審查，且若未來XBRL能順利推廣，營利事業之總帳系統與申報營業稅之資料均以XBRL編製而成，則因為所有檔案型態一致，稅捐稽徵機關在進行調帳查閱時，可以大大減少查核的人力及成本，可以增加查核的效率。 本論文將建立起一套符合中華民國稅法與相關法令規定之營利事業所得稅之XBRL 分類標準，並利用該分類標準之架構，設計出一套能符合現行法令規定且以XBRL為基礎之營利事業所得稅申報之程式軟體。本論文會將虛擬資料輸入已建好之程式，來進行實際展示如何產生以XBRL為格式之營利事業所得稅申報電子檔，以作為未來企業運用時之參考。另外，針對國稅局方面，本論文亦設計一驗證程式，讓國稅局能夠對所收到之營利事業所得稅申報檔進行資料正確性之檢查及驗證。 / XBRL is an XML-based, royalty-free, and open standard, used to stipulate the data exchange standard in the Internet. XBRL can substantially help improve the transparency of financial information, and communicate the information chain more fluently, and expedite the data processing. The objective of this thesis is to establish the XBRL taxonomy for the returns of Business Income Tax in Taiwan, and to design the XBRL-based application software for filing the Business Income Tax returns. By establishing the XBRL taxonomy, it can help the tax department to retrieve tax return data from corporations more efficiently. Since the data for filing tax returns can also be retrieved directly from the general ledger database, the benefits of promoting the XBRL-based tax return filing system would include saving operation costs, reducing the possibility of errors, avoiding re-keying data, and filing tax returns faster and more efficiently. For the National Tax Administration, the XBRL-based filing system can simplify the paper work on processing tax returns. Further, National Tax Administration can utilize the program to directly analyze the electronic tax data, diagnosing the abcdrmal financial relationships, and devise more efficient audit program. In the future, if the data of corporations’ general ledger and business tax are all prepared in XBRL, National Tax Administration can directly trace from tax return data to firms’ financial statements and thus increase the efficiency and effectiveness of tax audit. To facilitate building the XBRL-based tax return filing system, this thesis establishes a set of XBRL taxonomy for Business Income Tax return in Taiwan, and use the taxonomy to design a XBRL-based application software for Business Income Tax returns. This thesis also demonstrates the application of this software using virtual financial data to generate the XBRL-format Business Income Tax return data. Further, this study also designs a software that can be used by National Tax Administration to verify the tax return data received from corporate taxpayers.

美國的租稅正義公民會社(Citizens for Tax Jusitce)在一九八五年發表一篇震撼美國政府、企業界與學術界的研究報告，文章中指出美國最大約兩百五十家大企業中，有半數以上，在一九八一年到一九八五年當中 ，至少有一年未納一毛錢的聯邦所得稅，或者甚至收到聯邦的退稅款。這篇報告引起美國財經學者與會計學者對公司租稅負擔的熱烈探討，亦對美國國會通過一九八六年租稅改革法案(the Tax Reform Act of 1986)取消投資扣抵、擴大稅基並加強最低稅負(alternative minimum tax)之稽徵有重要的影響。 　　本文之主要研究目的在於探討我國上市公司之營利事業所得稅負擔，是否受到企業規模、產業別以及稅制變化之影響。本研究使用我國教育部電子計算機中心提供之「台灣股票上市公司財務報表資料庫」，取出自民國七十三年到民國八十一年連續九年間，相同八十家上市公司所構成之縱查資料（longitudinal data或panel data），利用二元固定影響模型(two-way fixed effects model)等方法進行分析，發現上市公司之規模越大有效稅率越低（租稅負擔越低），顯示較大的上市公司可能運用較大的政治力量來減輕其租稅負擔，此結果代表用租稅來反映政治成本的政治成本假說(political cost hypothesis)不適用於我國的上市公司。在財務會計的研究上，經常以政治成本假說為基礎來解釋經理人員為何採用可降低當期盈餘的會計方法，亦即假設政治成本假說為正確，則企業規模愈大，愈容易受到政治上的監督（例如稅捐單位的嚴格審查），其政治成本愈大，為了避免這種政治成本，規模愈大約企業愈可能採用降低當期盈餘的會計方法。但是由本文的研究結果顯示，同租稅來表示政治成本的政治成本假說在我國並不成立，因此，未來有關之研究，在解釋我國公司規模對會計方法之選擇的影響時，不能直接從政治成本假說的觀點來解釋。 　　本文亦參考國外有關文獻，將我國與美國上市公司同期間(1986~1989)的租稅負擔加以比較，發現我國上市公司的有效稅率低於美國，但其主要原因為我國上市公司有虧損所引起。 　　本文另外亦使用產業的虛擬變數來分析不同產業是否有不同的租稅負擔，檢定結果顯示產業別對租稅負擔有顯著的影響。最後，本文比較民國七十五年營所稅自30%降為25%與實施加值稅前後，公司租稅負擔的變化情形，發現七十五年稅制變動後，規模愈大之上市公司須繳愈多的營利事業所得稅。 / A 1985 study by Citizens for Tax Justice examined the corpor-ate income tax burden of 250 largest U.S. corporations. They found that almost half of the largest corporations paid absolutely nothing in federal income taxes, or received tax rebates, in at least one of the four years from 1981 to 1984.This thesis intends to examine the income tax burden of public companies in Taiwan. In particular, the thesis investigates whether firm size, specific industry and tax system change will affect the income tax burden of public (listed) corporations. Financial statement data of the public corporations were obtained from the Econometric Programm- ing System (EPS) data base provided by the Ministry of Education. The main sample consists of eighty corporations that appear in all nine years over the 1984-1992 period. 　　To control for individual company and time heterogeneity and reduce omitted variable bias, fixed effects models are employed in this study. Using a two-way fixed effects model, the result shows that the larger the corporation's size the lower the effective tax rate (the lower the corporation's tax burden). It indicates that larger corporations may have more political power to reduce their tax burden. The finding suggests that political cost hypothesis is not justified in Taiwan's public corporations from the standpoint of effective tax rates. 　　This thesis also analyzes whether tax burden varies across industries. The analysis shows that a corporation's tax burden is related to the industry in which the corporation operates. Finally, this study examines the changes of corporation's tax burden pre and post 1986 when the highest statutory business income tax rate was reduced from 30 percent to 25 percent and the value-added tax was adopted in the same year. The analysis indicates that after the tax system change in 1986, large corporations paid more business income taxes.

Graduation theses desribes business income, revenues, expenses, costs and cost classification. It shows up accounting concepts and princeples. It interpets different access to the business income. It shows this problem in setting of International Financial Reporting Standards, US GAAP, EU and Czech Republic (subject and presenting financial data). Thesis describes relation between income and financial analysis. It represents maintainance of business substance. In conclusion I describe valuation models and their relations to income.