稅負規費徵收對台灣地區小型汽車銷售量之影響－模糊迴盪與傳統迴歸於公共政策探討之應用

The Influence of the Levy of Taxes and Fees on the Sales Volume of Passenger Cars: Application of Fuzzy Regression and Traditional Regression to the Public Policies

曾國雄(Gwo-Hshiung Tzeng) ； 歐嘉瑞(Jia-Ruey Ou) ； 陳郁文(Yu-Wen Cheng)

《中國行政評論》 2卷3期 (1993/06) Pp. 91-126

https://doi.org/10.6635/cpar.1993.2(3).05

摘要

本文以模糊迴歸及傳統迴歸模式為基礎，探討成長漸趨緩之臺灣地區小型車之銷售狀況。其內容包括：一、探討模糊迴歸之理論及其應用、二、比較傳統與模糊迴歸之特性、三、研析各稅負規費對汽車銷售量之影響及四研提提各項稅負規建議。實證結果顯示，模糊迴歸有其應用上適合實際環境之優點，且稅負規費在小汽車購車及使用成本中佔了相當顯著的比例，故其調整方式與幅度明顯影響民眾購車意願。另在目前稅制下，小汽車成長過度主要是國民生產毛額增加，民眾購買支付能力超過稅負規費負擔所致。最後，本研究並針對各稅負規費之適用性及時效性，研提相關實施建議。

關鍵字

稅負規費 ； 模糊迴歸 ； 傳統迴歸 ； 國民生產毛額 ； 使用者付費原則 ； 小型汽車

並列摘要

This paper investigates the causes of the slowdown of the growth of the sales volume of compact cars in the Taiwan area on the basis of the modes of fuzzy regression and traditional regression. The contents include: (a)The study of the theory and application of fuzzy regression: (b)The comparison of the characteristics of traditional regression and fuzzy regression: (c)The study and analysis of the influence of various taxes and fees on the sales volume of compact cars: and (d)The study and presentation of various suggestions regarding taxes and fees. Concrete evidence shows that the indistinct regression has an advantage of fitting the practical environment and taxes and fees account for quite a large ratio in the costs of purchasing and utilizing a passenger car. Therefore, the adjustment method and rate greatly influence people's willingness to buy cars. Besides, under the current system, the overgrowth of the number of passenger cars is mainly due to the increase in the GNP. Thus, people's purchasing power has exceeded the burden of taxes and fees. Lastly, this research also studies the applicability and timing of levying taxes and fees, and presents the relevant implementation proposals.

並列關鍵字

Taxes & Fees ； Fuzzy regression ； Traditional regression ； GNP (Gross national product) ； User-paid principle ； Passenger car