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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/87332
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87332


    Title: 最適酒稅稅率之研究
    Authors: 陳維漢
    Chen, Wei Han
    Contributors: 林全
    Lin, Quan
    陳維漢
    Chen, Wei Han
    Date: 1996
    Issue Date: 2016-04-28 11:51:44 (UTC+8)
    Abstract: 我國社會近幾年來,要求政府各部門參與國際事務,並加入國際組織的聲浪甚高。在加入國際經濟組織方面,又以參與世界貿易組織(WTO)為最重要。為了加入該組織,我國亟需調整一些現行的經濟制度,其中一項,便是將菸酒專賣回歸稅制。然而,一旦回歸稅制其稅基與稅率應如何訂定,則甚少受人注意,為此,本文乃嘗試針對稅率的問題進行探討,並期能夠從學術觀點提出有關見解。
    Reference: 一、中文部份:
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    交通部,中華民國交通統計月報, 1995 (12)
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    研究所碩士論文, 1993 。
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    研討會研究成果報告, 1996 。
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    研究所碩士論文,間的。
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    陳佳文,「我國菸酒專賣政策及專賣制度之研究」,國立政治大學財
    政研究所碩士論文, 1986 。
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    二、英文部份:
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    Public Finance Quarterly, 1993,21,260-275.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002976
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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