程序效用與租稅道德感之影響探討─實驗方法應用

Tax Morale and procedural utility

曾郁茹(Yu-Ru Tseng)

指導教授 ： 鄧軫元

國立臺北大學/公共事務學院/財政學系/碩士(2013年)

摘要

「財政為庶政之母」，政府財政之健全，為國家永續發展之根基。在台灣，租稅收入係政府長期最主要的經費來源，更是政府維繫社會運作所不可或缺的財力。鑑於租稅收入的重要性，諸多文獻分析影響民眾納稅意願之可能因素，並將遏阻民眾逃漏稅的主因歸之於政府查核機率與罰款處罰水準，然而在現今多數國家的稅法制度下，人民的納稅依從度卻遠高於模型所預期，因此是否有其他影響要素可解釋理論於實證間的差距？此為本文動機之所在。Feld and Frey (2002) 提出程序效用的存在會使個人進行納稅活動時，因滿足程度之差異有不同的影響，然而該實證分析可能會面臨內生性問題，造成估計的偏誤。故本文欲使用不同方法證實程序效用的存在以及探討對納稅意願產生之影響。

本研究參酌Alm et al. (1992) 的架構，以經濟學實驗獲得之樣本進行分析，依照行政通知語氣強烈的不同可分為嚴厲的態度、中性的態度或和善的態度，藉此來觀察稽查單位的態度與受試者所得低報率之關係。實證結果分為兩部分，首先，對記算能力普通者而言，嚴厲的態度與和善態度與低報程度呈現負相關，在稽徵過程中存在著程序效用對納稅人租稅道德感的影響效果；其次，對計算能力良好者而言，和善態度下的逃稅率反而會成正比。最後本文建議，政府可依照個體計算能力之不同，考量將程序效用作為遏阻逃漏稅的政策工具之一，可使國家財政政策更富彈性。

關鍵字

租稅道德感, 程序效用, 經濟學實驗

並列摘要

Tax evasion has been one of a most important issue in the field of public finance for a long time. Researches mostly focus on the enactment of the audit probability and penalty if caught. However, the worldwide high compliance rate under the low deterrence rate is a puzzle to the rational expectation theory of the tax morale research. Feld and Frey (2002) claimed procedural utility as interpretations to the gap between theory and empirical. They suggested a kind attitude towards tax payers could enhance tax morale.

This study uses the experimental approach to examine the existence of procedural utility. In the three different treatments, subjects were treated harshly, kindly and neutrally respectively.

It is found that, tax morale is higher in the kind treatment than in the harsh or neutral treatments. The finding indicates that procedural utility can boost tax morale. Government may take it into account when selecting auditing attitudes.

並列關鍵字

Tax morale, procedural utility, experiment

參考文獻

蘇芝萱、林翠芳 (2012)。影響國民納稅意願因素之探討。當代財政，

Allingham, Michael G., & Sandmo, Agnar. (1972). Income Tax Evasion : A Theortical Analysys . Journal of Public Economics, 1(4), 323-338.

Alm, James, & Jacobson, Sarah. (2007). Using Laboratory Experiments in Public Economics. National Tax Journal, 60(1), 129-152.

Alm, James, & McKee, Michael. (2006). Audit certainty, audit productivity, and taxpayer compliance. National Tax Journal, 59(4), 801-816.

Alm, James, Sanchez, Isabel, & de Juan, Ana. (1995). Economic and Noneconomic Factors in Tax Compliance. Kyklos, 48(1), 3-18.