使用牌照稅欠稅因素之分析：以台灣地區為例

「財政為庶政之母」，不管是中央或是地方政府的政策或活動，如果沒有財政上的支援，是不可能落實去推展，國家所有的建設主要是來自於稅收，而地方的稅收中，使用牌照稅係對交通工具課徵，課稅標的明確而且稅基很廣闊，稅收穩定，且隨著經濟繁榮交通便利，車輛有逐年增加之趨勢，因此在地方財政收入比重逐年提升。故本研究針對影響使用牌照稅的欠稅因素進行實證分析，以提供地方稅捐機關清理使用牌照稅欠稅之參考。研究結果發現，低收入戶人口比率對使用牌照稅欠稅率具有顯著負向的影響。顯示在有限資源下，政府對低收入戶社會救助的政策效果並無法降低使用牌照稅的欠稅率，建議在適度的條件下給予低收入戶實質稅捐減免以達政策效果。又小客車車輛的成長率與使用牌照稅欠稅率呈顯著負向的影響，建議可加強在5年以上舊車及非自用小客車(如遊覽車、租賃車輛、靠行車等)的清理與執行。

關鍵字

使用牌照稅；欠稅率

並列摘要

" Public finance is the basis of all the other policies." Whether they are the policies or activities of the central or local government, it is impossible to implement them without financial support. The finance resources for a country’s constructions are mainly from taxation. In the taxation of local taxes, the tax system is mainly to impose taxes on the licenses for transportation vehicles. The taxation target is clear, the tax base is broad, and the tax revenue is stable. With the economic prosperity and convenient transportations, the number of vehicles has steadily increased each year. As a result, the proportion of local fiscal revenue has increased accordingly. Therefore, this study conducts an empirical analysis of the individuals and the total for the tax evasion factors which affects the usage of the license tax, in order to provide a reference for the local tax authorities to stop the abuse of the license tax. This study shows that the ratio of low-income households has a significantly negative impact on the arrears rate of license tax. Consequently, with limited resources, the government’s social assistance policy for low-income households fails to reduce the arrears rate of license tax. It is recommended to implement practical income tax relief to low-income households under moderate conditions to help the policy become effective. The growth rate of passenger car vehicles also has a significant negative impact on the arrears rate of license tax. It is recommended to tighten up the cleaning and disposal of used cars which are older than 5 years and non-self-use passenger cars (such as tour cars, rental vehicles, and driving vehicles)