Author Archives | Chia.Jen.Chang

The Review of Individual Income Tax- Self-Undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining: A Perspective of Tax Equity

The principle of tax equity is the most important principle for taxation system design and revision. However, it has tax preference based on consideration of tax collection and social policy. According to Article 14, Category 6 of Individual Income Tax- Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining, it regulates that the total income is the whole year’s income after deduction of necessary expenses. Furthermore, the necessary expenses are 100% of revenue for whole year based on legal interpretation which is promulgated by Ministry of Finance. Then it has tax preference actually. Nevertheless, it is against principle of tax equity. We analyze formation and development of policy from the perspective of historical literature in this study. We find that it is not exemption on the Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining initially. Furthermore, it should have space to revise based on consideration of tax collection, social policy and shift of social economic structure. Hence, we propose that government should review that costs and expenses again in order to conform to tax equity.

  The Review of Individual Income Tax- Self-Undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining: A Perspective of Tax Equity (696.0 KiB, 887 hits)

Posted in Economics, Information Technology, Knowledge Management, Volume VI, Issue no. 4Comments Off on The Review of Individual Income Tax- Self-Undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining: A Perspective of Tax Equity

Comparing of Local Government Official Website Disclosure about Home Equity Reverse Mortgage Pilot Program in Taiwan

The purpose of this study discusses the comparison of local government official website disclosure the home equity reverse mortgage pilot program. The content adopts content analysis and method of interactive reply to test the speed of interaction and content between local government and people. The study found that people could acquire relevant information in small part of counties’ websites and the information was provided inadequately. Moreover, the test result was acceptable in most of counties for speed of reply and content. This study suggests that related regulations of government information disclosure should provide framework and content to government official website and regulate proper standards to enhance users’ convenience and accessibility. Then it will achieve the effect of policy and increase elders’ welfare level.

  Comparing of Local Government Official Website Disclosure about Home Equity Reverse Mortgage Pilot Program in Taiwan (904.1 KiB, 1,070 hits)

Posted in Economics, Information Technology, Volume IV, Issue no. 5Comments Off on Comparing of Local Government Official Website Disclosure about Home Equity Reverse Mortgage Pilot Program in Taiwan