我國地方稅欠繳因素的探討

地方財政問題一直以來為各界矚目的焦點，為解決地方財政困難的窘境，各地方政府及稅捐稽徵機關透過立法制定新稅制以拓展稅源，或提高稅基及稅率增加稅收，惟實施後稅收增加有限，更導致民眾抗稅反彈，利益團體遊說，而使地方政府對於稅制、稅基、稅率的調整有所疑慮，無法有效地提升地方政府之財政收入。我們期望透過欠稅問題的研究，有效徵起欠稅而提升地方政府的財政能力，進而解決地方財政問題。本文選取資料為各直轄市及縣市地方稅稽徵單位，研究期間為98年至108年，以各地方稽徵單位之地方稅總欠稅率、地價稅、房屋稅、使用牌照稅之欠稅率進行研究，針對歷年的欠稅情況、欠稅的數字分析統計，並以Panel Data Model進行實證分析，探討欠稅與總體經濟因素、納稅人的經濟因素、影響稅率與稅基因素及影響稅捐稽徵機關稽徵因素的關聯性。依實證結果，我們做出以下結論及建議：一、經濟成長率變數對欠稅影響不顯著，失業率的提升，會導致欠稅的發生，物價指數年增率對欠稅影響方向不明確，建議政府應善用地方資源，改善投資環境，增加就業率，提升納稅能力，降低欠稅發生機率。二、稽徵機關投入稽徵人力與物力越充足，課稅資料正確、稅單合法送達，將加速稅款的徵起與移送執行的效率，建議可建立清理欠稅的流程，對於大額欠稅專案管制或成立問題解決小組，精簡人力與物力，使效益達到最大。三、影響稅基、稅率的變數對欠稅變數影響並不顯著，建議可適度調整稅基與稅率，以增加地方的財政收入。

關鍵字

欠稅；追蹤資料

並列摘要

Local financial issues have always been the focus of attention from all walks of life. In order to solve the dilemma of local financial difficulties, local governments and tax collection agencies have adopted legislation to formulate new tax systems to expand tax sources, or increase tax bases and tax rates to increase tax revenue. The limited increase in tax revenue has led to a rebound in the people's resistance to taxation and lobbying by interest groups. As a result, the local government has doubts about the adjustment of the tax system, tax base, and tax rate, and cannot effectively increase the fiscal revenue of the local government. We hope that through the study of tax arrears, we can effectively collect tax arrears and improve the fiscal capacity of local governments, thereby solving local fiscal problems. The selected data in this paper are local tax collection units of various municipalities and counties and cities. The research period is from 2009 to 2019. The total arrears rate of local taxes, land value tax, house tax, and license tax arrears rate of each local tax collection unit are used. Research on tax arrears over the years, digital analysis and statistics, and empirical analysis with Panel Data Model to explore tax arrears and overall economic factors, taxpayers’ economic factors, factors affecting tax rates and tax bases, and tax collection agencies’ audits the relevance of sign factors. Based on the empirical results, we make the following conclusions and recommendations: I.Economic growth rate variables have no significant impact on tax arrears. The increase in unemployment rate will lead to tax arrears.The impact of the annual increase rate of the price index on tax arrears is unclear. It is suggested that the government should make good use of local capital. Resources, improve the investment environment, increase the employment rate, increase taxation capacity, and reduce the chance of occurrence of tax arrears rate. II.The more sufficient manpower and material resources are invested by the auditing agency, the correct taxation information, and the legal delivery of tax bills. It will speed up the efficiency of tax collection and transfer, and it is recommended to establish a clearing-up tax Process, to control large tax arrears projects or set up a problem solving team, streamline manpower and material. Power to maximize the benefits. III.The variables that affect the tax base and tax rate do not have a significant impact on the variables of tax arrears. It is recommended to adjust the tax appropriately. Base and tax rate to increase local fiscal revenue.