地方稅欠稅清理之研究

學號：N9665019 論文名稱：地方稅欠稅清理之研究總頁數：67 學校名稱：國立屏東科技大學系（所）別：高階經營管理碩士在職專班畢業時間及摘要別：九十七學年度第二學期碩士學位論文摘要研究生：邱潤輝指導教授：洪仁杰論文摘要內容：「防止新欠，清理舊欠」乃目前政府財政當局及稅捐機關亟待解決之難題，我國欠稅比率近五年來平均增加60％，其原因不可究，本文將地方稅為主，就所能蒐集之欠稅問題進行分析並提昇欠稅清理績效之研究。本研究以欠稅制度（整體作業完備性、表報完備性、法令宣導完備性）與欠稅認知（整體重視程度、巨額欠稅重視程度、個人意願及績效為自變項，而欠稅執行（整體難易程度、資源充裕程度、時效性）為依變項，兩項變項與欠稅清理是否有顯著相關性影響本研究結果試述如下列：一、從敘述性統計分析得知：就整體而言，分析得知，機關雖然重視欠稅清理，然而稅務人員認為資源充裕程度不足、欠稅清理工作不易、欠稅清理工作壓力高、個人承辦此項工作意願普遍低，對機關清理欠稅清理工作績效是一大警訊。二、從差異性分析得知：（一）從性別差異性分析發現，女性認為欠稅清理工作整體難易程度較男性來得高。（二）從教育程度差異性分析發現： 1.專科（含大學、研究所）育程度以上稅務人員認為體欠稅清理工作不易，然而高（職）中以下稅務人員認為普通無意見不難的；研判高（職）中以下程度為約聘（僱）人員為協辦欠稅清理工作者，而專科（含大學、研究所）以上人員為正式編制稅務人員，主辦欠稅清理工作。 2.大學以上稅務人員承辦欠稅清理工作意願不高，然而高（職）中以下稅務人員承辦意願較高；研判如前述。（三）管理部門較業務部門認為機關重視欠稅清理工作。三、從複迴歸分析得知：（一）稅務人員辦理欠稅清理工作意願越高，則認為越容易辦理；資源充裕程度越高。（二）稅務人員辦理欠稅清理工作認為整體重視程度、巨額欠稅重視程度高，則稅務人員辦理欠稅清理工作壓力（時效性）愈大；反之，越小。（三）稅務人員辦理欠稅清理工作認為作業統計報表完備性、法令宣導完備性程度越高，則認為越容易辦理。（四）稅務人員對認為欠稅清理執行整體作業完備性越高，則認為資源充裕程度越高。（五）稅務人員對認為欠稅清理執行法令宣導完備性越高，則認為執行欠稅有法令依據，工作壓力減輕，所謂依法行政，有法可循之故。關鍵字：欠稅、欠稅制度、欠稅認知、欠稅執行、時效性

關鍵字

欠稅；欠稅認知；欠稅執行；欠稅制度；時效性

並列摘要

Abstract Student ID：N9665019 Title of thesis：A study on the Liquidation of Local Tax Arrears Total page：67 Name of Institute：Executive Master of Business Administration﹐National Pingtung University of Science and Technology Graduate date：June﹐2009 Degree Conferred：Master Name of student：Chiu﹐Run-Hui Adviser：Hung﹐Rern-Jay The contents of abstract in this thesis The tax arrear rate has increased 60% in recent five years.〝To prevent new tax arrears and to liquidate old tax arrears〞is the most crucial issue for tax agencies. This study takes tax liquidating system and tax liquidation cognition as explanatory variable and tax liquidation as dependent variable to investigate the relationship between them. The empirical results are as follows: 1. Overall speaking, the tax agency emphasizes on the tax arrear liquidation while the respondents (the staffs) feel resources for tax arrear liquidation are insufficient, liquidation tasks are difficult with high time pressure and the staffs generally do not have willing to undertake the tasks. 2. Female staffs feel the tax arrear liquidation tasks are more difficult than males, while the staffs with university graduates or above feel the tasks are more difficult and have less willing to undertake the tasks than the staffs of high school graduates. 3. The staffs with management positions feel that the agency emphasizes the liquidation tasks more than other general staffs. 4. The stronger the willing for staffs to undertake the liquidation tasks, the easier the tasks the staffs believes. 5. The larger the emphasis on tax arrear liquidation task, the higher the time pressure; while the complete the task details and related regulations, the easier the tasks and the more sufficient the resources. 6. The more the complete the related regulations, the smaller the time pressure the staffs realize. Keywords: tax arrears, tax liquidating system, tax liquidation cognition, tax liquidation, time pressure.