研究生: |
王詠萱 Yung-Hsuan Wang |
---|---|
論文名稱: |
天使投資人資格認定研究 A Study on Qualifications of Angel Investors |
指導教授: |
郭庭魁
Vincent Kuo |
口試委員: |
何秀青
Mei HC Ho 郭建志 Chien-Chih Kuo |
學位類別: |
碩士 Master |
系所名稱: |
管理學院 - 管理學院MBA School of Management International (MBA) |
論文出版年: | 2016 |
畢業學年度: | 104 |
語文別: | 英文 |
論文頁數: | 74 |
中文關鍵詞: | 天使投資 、天使投資人 、租稅誘因 、稅收減讓 |
外文關鍵詞: | angel investment, angel investor, tax incentive, tax credit |
相關次數: | 點閱:264 下載:0 |
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Taiwan has been under serious economy for the past decade. The traditional OEM/ODM industries are overall declining and the threat of China competitors have made the island suffered even more. Industry upgrading has become the main focus of the government.
Angel Investment has always plays an influential role in seed and early-stage investment. While many early-stage companies in Taiwan still find it difficult to secure in funding because of the lack of the angel investment policy and related programs.
The study founds that the majority of U.S. states and the U.K. government have put in place tax incentive programs to encourage high-risk investment in new companies. These incentives have been shown to encourage early-stage investments, keep investment capital in the state (country) and support creation of new jobs each year. By comparing the two countries, the study proposed the qualification and package for Taiwan to effectively encourage angel investing in Taiwan.
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