| dc.contributor.advisor | 陳明進 | zh_TW |
| dc.contributor.advisor | Chen, Ming Chin | en_US |
| dc.contributor.author (Authors) | 尹崇恩 | zh_TW |
| dc.contributor.author (Authors) | Yin, Chung En | en_US |
| dc.creator (作者) | 尹崇恩 | zh_TW |
| dc.creator (作者) | Yin, Chung En | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:13:22 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:13:22 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:13:22 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0933530501 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34280 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353050 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源，目前我國於租稅上，提供捐贈者可扣抵其課稅所得的租稅誘因，相當於政府利用補貼的方式，降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果，則待實證研究分析。本研究利用民國92年綜合所得稅申報資料分析，實證結果得知，慈善捐贈金額與可支配所得呈正向且顯著的關係；租稅價格變動對慈善捐贈金額變動有負向且顯著之影響，顯示目前政府的租稅政策能夠有效刺激捐贈，但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性，較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者，捐贈意願較低。最後，納稅義務人所在的地區也會影響其捐贈支出，隨著納稅人可支配所得增加，地域性的影響也逐漸減小。 | zh_TW |
| dc.description.abstract (摘要) | Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research.This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers. Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities. The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions. | en_US |
| dc.description.tableofcontents | 第一章 序論 1第一節 研究動機 1第二節 研究目的 4第三節 研究問題 5第四節 論文結構 6第二章 文獻探討 8第一節 我國所得稅法捐贈相關規定介紹 8第二節 國內外文獻探討 11第三章 研究方法 20第一節 資料來源與樣本選取 20第二節 實證模型及研究假說 21第四章 實證研究結果 30第一節 敘述性統計分析 30第二節 迴歸模式之實證結果 37第五章 結論與建議 47第一節 研究結論 47第二節 研究建議 49參考文獻 50 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0933530501 | en_US |
| dc.subject (關鍵詞) | 慈善捐贈 | zh_TW |
| dc.subject (關鍵詞) | 租稅誘因 | zh_TW |
| dc.subject (關鍵詞) | 所得彈性 | zh_TW |
| dc.subject (關鍵詞) | 價格彈性 | zh_TW |
| dc.subject (關鍵詞) | Charitable contribution | en_US |
| dc.subject (關鍵詞) | Tax incentives | en_US |
| dc.subject (關鍵詞) | Income elasticity | en_US |
| dc.subject (關鍵詞) | Price elasticity | en_US |
| dc.title (題名) | 我國個人捐贈影響因素之實證研究 | zh_TW |
| dc.title (題名) | An Empirical Study on the Determinants of Individual Charitable Giving | en_US |
| dc.type (資料類型) | thesis | en |
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| dc.relation.reference (參考文獻) | 朱紀燕，2003，台灣地區個人捐贈的所得稅誘因之實證分析，國立政治大學財政研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林妙雀，1991，公益慈善捐贈扣除所得稅問題之評析，台灣經濟金融月刊，第二十七卷，第六期：24-30。 | zh_TW |
| dc.relation.reference (參考文獻) | 宋明光，2004，家戶捐贈行為的實證分析─以台北市為例，國立台北大學財政學系碩士班碩士論文。 | zh_TW |
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| dc.relation.reference (參考文獻) | 張隆宏，2000，台灣綜合所得稅之實證研究，國立台北大學經濟學系博士班博士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 萬育維，1994，影響捐款行為之相關因素探究─實證者資料的發現與回應，思與言，第三十二卷，第四期：197-217。 | zh_TW |
| dc.relation.reference (參考文獻) | 楊蔓鈴，2003，台灣地區綜合所得稅免稅額與扣除額公平性之分析，國立政治大學財政研究所碩士班碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | Barrett, K., A. McGuirk and R. Steinberg, 1978. Further Evidence on the Dynamic Impact of Taxes on Charitable Giving, National Tax Journal, 50(2): 312-334. | zh_TW |
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