我國租稅負擔率過低之成因解析－以所得稅為觀察對象

An Analysis on Low Tax Burden for Taiwan-Focus on Income Tax

簡銀瑩(Yin-Ying Chien) ； 蕭晴惠(Chin-Hui Hsiao) ； 陳欣妤(Hsin-Yu Chen)

《致理學報》 35期 (2015/11) Pp. 215-258

摘要

我國近年之國民租稅負擔率約在11.7%~13.9%，相較OECD各國之國民租稅負擔率係處較低水準，因此本文將對我國國民租稅負擔率過低之成因進行探討與分析。本文研究發現，雖然OECD先進國家於2008年因金融風暴影響造成稅收大幅下降，但2012年之租稅負擔率已恢復至2008年水準，但我國之租稅負擔率不但相較於OECD先進國家處於較低之位置，且2012年之租稅負擔率仍未恢復至2008年水準，顯然與OECD各國之租稅負擔率趨勢有所落差。此外，本文發現2004年以前我國稅收主要集中在貨物及勞務稅，此與OECD先進國家雷同，惟自2005年以降，所得稅稅收大幅攀升，且2008年成為我國最主要之稅收來源，顯示近年來我國與OECD先進國家在租稅結構方面有明顯不同，而我國稅收偏重所得稅稅目，特別是倚賴薪資所得的現象更是益發明顯。又本文以所得稅佔GDP之比例進行分析發現，我國所得稅佔GDP比例明顯低於OECD之先進國家，顯示若政府欲改善我國偏低之租稅負擔率，所得稅可能必須進行稅務改革。

關鍵字

租稅負擔率 ； 租稅改革 ； 租稅制度

並列摘要

In recent years, the tax burden was 11.7%~13.9% in Taiwan and it was lower than that in OECD member countries. Thus, this paper makes an analysis on lower tax burden for Taiwan. This paper finds that although some OECD developed countries suffer from the decreasing of tax revenue due to 2008 financial crisis, their tax burdens have had restoration to the level before 2008 in 2012. Contrarily, tax burden in Taiwan is not only lower than that in OECD developed countries but also has an uncompleted restoration. Therefore, the trend of tax burden in Taiwan is significantly different form OECD developed countries. Moreover, in Taiwan, the main source of tax revenue was goods & service taxes before 2004 and which was the same for OECD developed countries. However, income taxes in Taiwan increased ever since2005 and became the main source of tax revenue in 2008. Therefore, the structure of taxation in Taiwan is also different form OECD developed countries. Now, in Taiwan, the source of tax revenue comes from income taxes, especially individual income taxes from salaries and wages. This paper compares indexes of taxes on income as a percentage of GDP among different countries and finds that income tax burden in Taiwan is significantly lower than others. Therefore, we suggest that tax reform may focus on income taxes if Taiwanese government urges to improve the lower tax burden.

並列關鍵字

Tax Burden ； Tax Reform ； Tax System