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月旦會計實務研究
月旦會計實務研究
月旦會計實務研究 Angle Accounting Magazine
雜誌簡介
《月旦會計實務研究》是一本能解決會計人在實務現場所遭遇之各種問題的應用知識。我們以議題導向，邀集了AI與會計、稅務、法律以及鑑識會計等學界與業界最具權威及公信力的專家；於本月企劃、月旦時論、執業進修、學習式判解評析中介紹國際與臺灣最新的議題、公報的轉譯與解讀、法律判決的評析等，為會計人做最好的儲量，同時培養創新、溝通、合作、協調等跨領域能力。
更多期刊資訊，請至【月旦會計財稅網】所有期數
- 稅捐稽徵法納稅義務人申請延期或分期繳納稅捐規定之檢討
An Examination of the Regulations Governing Taxpayer Applications for Tax Deferral or Installment Payments under the Tax Collection Act - AI導入稅務稽核與選案歧視——荷蘭案例啟示與我國現況分析
AI-Driven Tax Audits and Discriminatory Case Selection: Lessons from the Dutch Case and Implications for Taiwan - 從量能課稅原則論交際費界定與限額制度違憲審查
A Constitutional Review of the Definition and Deductibility Limits of Entertainment Expenses from the Perspective of the Ability-to-Pay Principle - 金融業和投顧業的交際費認定與納保法之適用探討
The Recognition of Entertainment Expenses in the Financial and Investment Consulting Industries: Implications of The Taxpayer Rights Protection Act - 穩定幣初探──從金融市場角度出發
An Introduction to Stablecoins: A Financial Market Perspective - 論贈與配偶擬制遺產及其不列入剩餘財產計算範圍──評憲法法庭113年度憲判字第11號判決
A Review of the Imputed Inheritance of Interspousal Gifts and Their Exclusion from the Calculation of Residual Property Distribution: A Commentary on Constitutional Court Judgment No. 11 of 2024
