以行為意向模式整合相關理論去探討影響租稅逃漏行為之因素

Exploring the Factors Influencing the Behavior of Evasion by Integrating the Related Theories Based on EBM

陳桂香(Hsiang-Kuei Chen)

指導教授 ： 王居卿

淡江大學/商管學院/會計學系碩士在職專班/碩士(2017年)

https://doi.org/10.6846/TKU.2017.00018

摘要

過去大多逃漏稅之研究係以「事後」角度的稽徵機關觀點，採用實證研究及經濟分析的方法去探討影響逃漏稅之因素，此對於解釋納稅者逃漏稅行為背後所隱含之意向或動機仍有不足之處。基於此研究缺口，本研究乃基於消費者行為理論，採用文獻分析法去進行探索性之質化研究，從「事前」角度之納稅者觀點並兼顧稽徵機關觀點，完整運用行為意向模式內各要素有關之理論及文獻去進行歸納與推論，再建構出一個影響逃漏稅行為之因素及其相關理論應用之一般化的整合性模式。
　　根據整合性模式表明，認知構念與公平理論分別為影響逃漏稅行為最重要之因素與理論，知覺價格構面中的查核率及邊際稅率是納稅者心理最直接的感知因素，而公平理論中之分配公平、程序公平及互動公平則能促進租稅中立性、提升滿意度及增進租稅依從度，透過瞭解影響逃漏稅之相關理論與因素，據以建立因應之預防措施，能藉由行為意向來預測及遏止逃漏稅行為之發生。
　　本研究結果不但驗證了過去實證研究中以統計分析方法所檢定之因果關係，此與實證分析的研究發現獲得一致之結論；更重要的，本研究所建構的影響逃漏稅行為之整合性模式，能更有效掌握納稅者行為背後所隱含屬於主觀及不易量化之心理層面影響因素，此對於「事前」掌握逃漏稅行為具有領先指標之預防意義。

關鍵字

逃漏稅 ； 行為意向 ； 消費者行為

並列摘要

In the past, most researches on tax evasion were based on the "ex post facto" view of the taxpayer, using empirical research and economic analysis to explore the factors affecting tax evasion. This is an attempt to explain the intention behind tax evasion motivation is still inadequate. This research is based on the theory of consumer behavior, using the literature analysis method of exploratory qualitative research, from the perspective of "ex ante" and the viewpoints of taxpayers, to induce and deduct by taking advantage of the theories which are related with the elements in the behavioral intention model. And then constructs a generalized integrated model including the factors influencing the behavior of tax evasion and the theories are applied.
　　According to the integrated model, the cognitive construct and the equity theory are the most important factor and theory affecting the tax evasion behavior respectively. The checking rate and the marginal tax rate are the most direct perceptual factors of taxpayers' psychology. Moreover, the fairness theory the fairness of distribution fairness, procedural fairness and interaction fairness in the equity theory can facilitate the tax neutrality, enhance the satisfaction and increase the tax compliance. By understanding the relevant theories and factors that influence tax evasion, it is enable to establish precautionary measures to predict and prevent the occurrence of tax evasion by behavioral intention.
　　The results of this research not only validate the causal relationship between the empirical research and the statistical analysis, but also have the same conclusion with the empirical analysis. More important, the integrated model of the tax evasion behavior can grasp more effectively the taxpayer behavior behind the subjective and difficult to quantify the psychological factors, which for the "prior" to master the tax evasion behavior has a leading indicator of prevention significance.

並列關鍵字

Tax Evasion ； Behavioral Intention ； Consumer Behavior

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