土地價格與地價稅收關聯性之探討

本文為研究土地價格與地價稅收之間的關聯性，主要研究目的有二，第一探討土地價格對地價稅收是否有影響，此可檢驗地價稅收所依據的稅基公告地價是否反映土地市價；第二，探討地價稅收對土地價格是否有影響，此可檢驗地價稅是否存在租稅資本化效果，反映在市場地價。研究對象以新北市、台北市、桃園市、台中市、台南市及高雄市等六個直轄市，以1991年至2020年時間序列資料，採用向量自我迴歸模型及Granger因果關係來進行分析。結果顯示，北部都市包含新北市、台北市及桃園市，存在地價指數會對地價稅收單向影響，顯示其地價稅收可反映土地市價，隱含公告地價較能反映在土地市價。而在中南部都市包含台中市、台南市及高雄市，則是存在土地稅收對於地價指數單向影響，表示地價稅存在租稅資本化效果，而使租稅反映在市場地價。

關鍵字

土地價格；地價稅收； Granger因果關係

並列摘要

This study uses the vector auto regression models to analyze the relationship between the land price and land value taxes. There two main research purposes are as follow. First, this study explores whether the land prices have impacts on land value taxes. It can examine whether land value taxes can reflect the market prices of land. Second, this study explores whether the land value taxes would affect the land prices, which can examine whether the land value taxes can realize the procedure of tax capitalization and then influence the market prices of land. This research focus on the six municipalities, including New Taipei City, Taipei City, Taoyuan City, Taichung City, Tainan City and Kaohsiung City. The sample period covers the annually data from 1991 to 2020. The results show that the land prices have one-way impacts on the land value taxes in the New Taipei City, Taipei City and Taoyuan City, showing that land value taxes can reflect the market prices of land. On the other hand, the land value taxes have one-way impacts on the land prices in the Taichung City, Tainan City, and Kaohsiung City, which means that the land price taxes have realized the procedure of tax capitalization.