臺灣營利事業所得稅逃漏之實證研究

Tax Evasion in Taiwan: An Empirical Analysis of Profit-seeking Enterprise Income Tax

黃錦雄(Jin-Xiong Huang)

指導教授 ： 蔣明晃

國立臺灣大學/管理學院/商學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201700052

摘要

本文使用最小平方法对营利事业所得税逃税问题进行多元回归分析，探讨了在臺灣查核率、懲罰程度、收入水平、納稅負擔以及税务道德和社会规范對逃稅的影響。本文最重要的貢獻是,同時發現了查核率和懲罰程度在臺灣對逃稅有滯後的威脅效應。本文的其他結論包括：越高的收入水平促使逃稅率增加；較高的納稅負擔能降低逃稅率；税务道德和社会规范對逃稅行為有顯著的影響，往年的逃稅率對未來的逃稅率有正向的影響；在 2003 年至 2013 年間，逃稅率有下降的趨勢。

關鍵字

逃稅 ； 查核率 ； 懲罰程度 ； 收入水準 ； 納稅負擔 ； 滯後效應

並列摘要

This paper employs the ordinary least squares (OLS) method to perform multiple regression analysis of tax evasion in Taiwan, and explores the influences of detection
rate, penalty level, income level, tax burden, and moral cost (tax morale) & social cost (social norms) over tax evasion. Five conclusions can be drawn from this research. The first and most important one, this research simultaneously demonstrates that the deterrent effects of detection rate and of penalty level are lagged and significant. Second, a higher income level motivates taxpayers to commit tax evasion. Third, a larger tax burden decreases tax evasion. Fourth, the effect of tax morals and social norms on evasion is significant. A higher evasion rate in last year stimulates more evasion in the
following year. Finally, the tax evasion rate has a declining trend from 2003 to 2013.

並列關鍵字

tax evasion ； detection rate ； penalty ； income ； tax burden ； lag effect

參考文獻

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