我國財政收入以租稅收入為最主要來源,不僅關係國家施政需要,且影響國家經濟、建設等多項發展,甚至影響國家在國際間之競爭力。然而稅收的無法徵起-欠稅問題,將衝擊國家財政、更違反租稅公平原則,使租稅稽徵失去效率。 本文探討營業稅欠稅率與總體經濟因素、租稅負擔因素、稽徵管理因素及社會建設因素之關聯性。選取資料為台北、北區、中區、南區、及高雄國稅局等5個國稅稽徵單位,研究期間為95年至101年之營業稅欠稅資料,分別從欠稅金額及欠稅件數以建構2組營業稅欠稅率之影響因素模型,以Panel Data Model進行實證分析,探討影響營業稅欠稅金額及件數之因素。 實證結果發現:一、總體經濟方面,景氣同時指標綜合指數與營業稅欠稅金額比率及欠稅件數比率,均為顯著負相關;二、租稅負擔方面,營業稅賦稅負擔率則與營業稅欠稅率無顯著影響;三、稽徵管理方面,1、營業稅稽徵費用率與營業稅欠稅率呈顯著正相關,2、營業稅的直接稽徵成本與營業稅欠稅件數率呈顯著負相關;四、社會建設方面,都市計畫道路率與營業稅欠稅金額比率及欠稅件數比率,均為顯著負相關。
Taxes are the main sources of fiscal income in Taiwan. It’s needed about policy, economic, development, and even influence national competitiveness. However, the tax arrears can cause the problem of national finances. This paper explores the relationship between economy, tax burden, tax administration, infrastructure and tax delinquency. A sample of 5 IRS of Taiwan during the period 2006-2010 is used, 2 explaining models including the amount and number of business tax delinquency are constructed, and panel regression method is chosen in the analysis. Empirical results indicate that: (1) coincident indicators composite index is significantly negatively associated with on the amount and number of business tax delinquency. (2) business tax burden is no significant effect on the amount and number business tax delinquency. (3.1) rate of collecting expense is significantly positively associated with on the number of business tax delinquency. (3.2) rate of direct collecting expense is significantly negatively associated with on the number of business tax delinquency. (4) rate of city road is significantly negatively associated with on the amount and number business tax delinquency.