期刊論文
| 學年 | 110 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2021-12-01 |
| 作品名稱 | Obtaining the critical impact factor of suspicious tax evasion by using AHP. |
| 作品名稱（其他語言） | |
| 著者 | Chun-Yueh Lin; Yeh-Cheng Yang; I-Ya Chen; Wen-Sheng Shieh |
| 單位 | |
| 出版者 | |
| 著錄名稱、卷期、頁數 | International Journal of Performance Measurement 11(2), p. 30-43 |
| 摘要 | This study presents an evaluation model to obtain the critical impact factor of suspicious tax evasion. The presented model implements the modify Delphi method and analytic hierarchy process (AHP). First, the evaluation model establishes a hierarchy with three views and 15 sub-criteria. Next, the AHP is utilized to the model to obtain the relative weights of the views and sub-criteria. Finally, the application of the multi-criteria decision-making process will list the critical impact factor of suspicious tax evasion for tax authorities. In academic field, the results proposed a multi-criteria decisionmaking theory to determine the key factor in suspicious tax evasion. In commercial field, this study provides a briefly tool to tax officers for determining the critical factors on suspicious tax evasion. |
| 關鍵字 | |
| 語言 | en |
| ISSN | |
| 期刊性質 | 國內 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 否 |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | ,電子版 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/128468 ) |