本研究探討以調增加值型營業稅率的方式來改善政府財政缺口,將稅率調增方式區分為一次調增與分次調增稅率兩種,測試民眾面對不同調增營業稅率方式時,其消費支出下降程度與生活壓力上升程度有何不同,並探討對於增加之營業稅收,高、低所得者期待政府支出的項目,是否有所不同。研究結果顯示,「一次調增營業稅率」所導致民眾消費支出下降程度與生活壓力上升程度,顯著低於「分次調增營業稅率」;另以支持平均值而言,不論高、低所得者,均以支持政府支出在社會福利與健康醫療之項目為首,另低所得者雖較高所得者偏好國防支出,但支持度偏低,而高所得民眾則顯著偏好教育文化與公共建設支出;如將增加之稅收運用於民眾所期待政府支出項目時,超過五成民眾將支持該增稅政策。
This study investigated the effect of “Single-step V.S. Multiple-Step” to Increase Taiwan’s Value-Added Business Tax for improving government finance gap. We made an experiment to measure the difference of tax increasing patterns on decreasing of consumer spending and increasing of daily life pressure. We also investigated subjects would expect government shall invest the increasing tax revenue into different budget plans. The first findings of this study, the impact of single-step increasing tax on consumer spending reduction and life pressure increase were significant lower than the multiple-step. Second, all the subjects put emphasis on the budgets of social security and health medical insurance. Third, the lower income subjects support government spending more budgets on the national defense item, however the support rate was lower than average. Fourth, the higher income subjects support government spending more budgets on public infrastructure, education and culture. If government spends the increasing tax revenue on those public budget items expected of subjects, there is over 50% subjects will support the government for the policy of increasing value added business tax.
為了持續優化網站功能與使用者體驗,本網站將Cookies分析技術用於網站營運、分析和個人化服務之目的。
若您繼續瀏覽本網站,即表示您同意本網站使用Cookies。