Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/125102| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.advisor | Wu, Wen-Chieh | en_US |
| dc.contributor.author | 林君穎 | zh_TW |
| dc.contributor.author | Lin, Chun-Ying | en_US |
| dc.creator | 林君穎 | zh_TW |
| dc.creator | Lin, Chun-Ying | en_US |
| dc.date | 2019 | en_US |
| dc.date.accessioned | 2019-08-07T09:19:47Z | - |
| dc.date.available | 2019-08-07T09:19:47Z | - |
| dc.date.issued | 2019-08-07T09:19:47Z | - |
| dc.identifier | G0106266002 | en_US |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/125102 | - |
| dc.description | 碩士 | zh_TW |
| dc.description | 國立政治大學 | zh_TW |
| dc.description | 應用經濟與社會發展英語碩士學位學程(IMES) | zh_TW |
| dc.description | 106266002 | zh_TW |
| dc.description.abstract | 無 | zh_TW |
| dc.description.abstract | With the rapid development of technology, information dissemination has become faster and faster, and everyone`s living habits have changed. If we focus on the financial technology, the popularization of non-cash payment methods has gradually improved the people`s perception and acceptance of smart technology through the daily consumption behavior of the people.\nThe feature of non-cash payments is that they can be tracked, as long as there are transactions that must leave a record. This characteristic mitigates the tax evasion situation, and raise the government`s tax revenue. Furthermore, it makes the transactions more transparent.\nThis paper uses 9 OECD countries as the samples, including Australia, Belgium, Germany, Italy, Korea, Mexico, Sweden, Turkey, and the United Kingdom, to verify whether the government can really reduce the amount of tax evasion and increase tax revenue through the popularization of non-cash payment methods.\nAccording to the empirical results, there is a statistically significant positive correlation between non-cash transactions and tax revenue on goods and services, the volume and value are both significant at 1% level. As for the volume of cash transactions and the value of cash transactions, there is no statistically significant impact on tax revenue on goods and services. | en_US |
| dc.description.tableofcontents | TABLE OF CONTENTS\n1. Introduction .............................. 1\n1.1 Background ............................... 1\n1.2 Research Motivation and Purpose .......... 3\n1.3 Research Methodology...................... 4\n1.4 Limitations of the Study ................. 5\n1.5 Framework ................................ 6\n2. Literature Review ......................... 8\n2.1 The review of factors affecting taxation . 8\n2.2 The review of the non-cash payment and tax evasion. 10\n3. Empirical Methods ......................... 12\n3.1 Research Design .......................... 13\n3.1.1 Fixed-Effects Model .................... 13\n3.1.2 Random Effects Model ................... 14\n3.1.3 Hausman Specification Test ............. 15\n3.2 Variables and Data Sources ............... 16\n3.2.1 Dependent variable ..................... 17\n3.2.2 Explanatory variables .................. 17\n4. Descriptive Statistics .................... 21\n4.1 Non-cash Payments ........................ 21\n4.2 Cash Payments ............................ 24\n4.3 Tax Rate on Goods and Services ........... 26\n5. Empirical Results ......................... 30\n5.1 Results .................................. 30\n5.2 Discussion ............................... 33\n6. Conclusion ................................ 36\n6.1 Findings of the Study .................... 36\n6.2 Policy Recommendation .................... 36\n7. Reference.................................. 38 | zh_TW |
| dc.format.extent | 4595882 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0106266002 | en_US |
| dc.subject | 非現金支付 | zh_TW |
| dc.subject | 現金支付 | zh_TW |
| dc.subject | 避稅 | zh_TW |
| dc.subject | 商品及勞務稅收 | zh_TW |
| dc.subject | Non-cash payments | en_US |
| dc.subject | Cash payment | en_US |
| dc.subject | Tax evasion | en_US |
| dc.subject | Tax on goods and services | en_US |
| dc.title | 支付方式對商品及勞務稅收之影響： 以九個OECD國家為例 | zh_TW |
| dc.title | The Effects of Payment Methods on Tax Revenues on Goods and Services：Evidence from Nine OECD Countries | en_US |
| dc.type | thesis | en_US |
| dc.relation.reference | Adair, P. (2017). The Non-Observed Economy in the European Union Countries (EU-15): A Comparative Analysis of Estimates. Tax Evasion and the Shadow Economy. doi:10.4337/9781781006740.00014\nAgha, A., & Haughton, J. (1996). Designing Vat Systems: Some Efficiency Considerations. The Review of Economics and Statistics, 78(2), 303. doi:10.2307/2109932\nAizenman, J., & Jinjarak, Y. (2005). The Collection Efficiency of the Value Added Tax: Theory and International Evidence. doi:10.3386/w11539\nAndrejovská, A., & Puliková, V. (1992). Tax Revenues in the Context of Economic Determinants. Montenegrin Journal of Economics, 14(1), 133-141. doi:10.14254/1800-5845/2018.14-1.10\nBajada, C., & Schneider, F. (2009). Unemployment and the Shadow Economy in the OECD. Revue économique, 60(5), 1033-1067. doi:10.3917/reco.605.1033\nBasheer, M. F., Ahmad, A. A., & Hassan, S. G. (2018). Impact of economic and financial factors on tax revenue: Evidence from the Middle East countries. Accounting, 53-60. doi:10.5267/j.ac.2018.8.001\nEbeke, C., & Ehrhart, H. (2013). Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies. SSRN Electronic Journal. doi:10.2139/ssrn.2209211\nEilat, Y., & Zinnes, C. (2000). The Evolution of the Shadow Economy in Transition Countries: Consequences for Economic Growth and Donor Assistance. CAER II Discussion Paper No. 83\nEilat, Y., & Zinnes, C. (2002). The Shadow Economy in Transition Countries: Friend or Foe? A Policy Perspective. World Development, 30(7), 1233-1254. doi:10.1016/s0305-750x(02)00036-0\nEntela Velaj, & Llambi Prendi (2014). Tax revenue- the determinant factors- the case of Albania. European Scientific Journal September 2014 /SPECIAL/ edition Vol.1 ISSN: 1857 – 7881 (Print), e - ISSN 1857- 7431\nGiles, D. E., Werkneh, G. T., & Johnson, B. J. (2001). Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. Economic Record, 77(237), 148-159. doi:10.1111/1475-4932.00010\nGoolsbee, A., & Zittrain, J. (1999). Evaluating the Costs and Benefits of Taxing Internet Commerce. SSRN Electronic Journal. doi:10.2139/ssrn.175666\nHien, J. (2018). Tax Evasion in Italy. Oxford Scholarship Online. doi:10.1093/oso/9780198796817.003.0004\nImmordino, G., & Russo, F. F. (2018). Cashless payments and tax evasion. European Journal of Political Economy, 55, 36-43. doi:10.1016/j.ejpoleco.2017.11.001\nKirchgässner, G. (2011). Tax Morale, Tax Evasion and the Shadow Economy. Handbook on the Shadow Economy. doi:10.4337/9780857930880.00019 Mansour Zarra-Nezhad, Majid Sheikh Ansari, & Mahvash Moradi (2016). Determinants of Tax Revenue: Does Liberalization Boost or Decline It? Journal of Economic Cooperation and Development, 37, 2, 103-126\nMedina, L., & Schneider, F. (2018). Shadow Economies Around the World: What Did We Learn Over the Last 20 Years? IMF Working Papers, 18(17), 1. doi:10.5089/9781484338636.001\nRobert Listfield, & Fernando Montes-Negret (1994) Modernizing Payment Systems in Emerging Economies. POLICY RESEARCH WORKING PAPER 1336\nSamuel Antwi, Atta Mills Fiifi Emire Ebenezer, & Xicang Zhao (2012) Impact of VAT Rate Changes on VAT Revenue in Ghana. International Journal of Social Science Tomorrow Vol. 1 No. 10.\nSurajit Malakar, & Ravi Chatterjee (2016). Demonetization in Emerging Markets: Boon or Bane. Kindler Vol. XVI / No. 1&2 / Jan-Jun 2016, Jul-Dec 2016\nVito Tanzi (1980). The underground economy in the United States: Estimates and implications. Moneta e Credito 135(4):427-453\nWang, D. H., Yu, T. H., & Hu, H. (2012). On the asymmetric relationship between the size of the underground economy and the change in effective tax rate in Taiwan. Economics Letters, 117(1), 340-343. doi:10.1016/j.econlet.2012.04.041 | zh_TW |
| dc.identifier.doi | 10.6814/NCCU201900299 | en_US |
| item.grantfulltext | open | - |
| item.openairetype | thesis | - |
| item.fulltext | With Fulltext | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.cerifentitytype | Publications | - |
| Appears in Collections: | 學位論文 | |
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| File | Size | Format | |
|---|---|---|---|
| 600201.pdf | 4.49 MB | Adobe PDF2 | View/Open |
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