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https://ah.lib.nccu.edu.tw/handle/140.119/110789| 題名: | 以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度 Estimation of individual income tax noncompliance in Taiwan: evidence from unaudited tax returns with various income categories |
作者: | 邱瑾凡 | 貢獻者: | 羅光達<br>楊子霆 邱瑾凡 |
關鍵詞: | 逃漏稅 所得短漏報 捐贈 Tax evasion Tax noncompliance Charity |
日期: | 2017 | 上傳時間: | 11-Jul-2017 | 摘要: | 租稅逃漏在租稅領域一直是許多人關注的議題，也是制定租稅政策時必須要考慮到的問題，本研究利用財政資訊中心民國94年至102年之綜合所得稅資料，使用間接推估法，利用納稅人捐贈支出推估其真實所得，觀察真實所得與申報所得之差異以推估所得短漏報情形。因本研究可以掌握歷年資料，在計算捐贈價格時使用前期價格，以避免內生性問題。實證結果顯示，歷年短漏報情形最為嚴重之所得為執行業務、利息、租賃與權利金及財產交易所得，由歷年各類所得短漏報變動趨勢可觀察到，逃漏稅程度隨時間逐漸下降，為財政部推動「電子申報繳稅作業」與「個人財產資料勾稽系統電子化」相互配合之成果，隨著資訊科技之進步，國稅局能更完整掌握納稅人所得資料，降低逃漏稅情形的發生。 | 參考文獻: | 吳文傑（2005），「台灣慈善捐贈的租稅誘因分析」，《經濟論文叢刊》，33(1)，97-111。\n張隆宏（2002），「台灣綜合所得稅之實證研究」，國立臺北大學經濟學研究所博士論文。\n蘇建榮、李顯峰、吳世英、翁堃嵐 （2011），「以未積核所得申報資料推估短漏報所得」，《經濟論文》，39(2)，215-243。\n張文俊、陳勇達（2005），「所得來源與捐贈行為之關係－以台灣地區為例」，《財稅研究》，37(1)，111-131。\nAllingham, M. and A. Sandmo (1972),“Income Tax Evasion: A Theoretical Analysis,”Journal of Public Economics, 1(3-4), 323-338.\nAndreoni, J., B. Erard, and J.Feinstein (1998),“Tax Compliance,”Journal of Economic Literature, 36, 818-860.\nAuten, G. and G. Rudney, (1992), “The Effects of Tax Reform on Charitable Contributions,”National Tax Journal, 45, 267-90.\nAuten, G., H. Sieg, and C. Clotfelter (2002), “Charitable Giving, Income and Taxes: An Analysis of Panel Data,”The American Economic Review, 92(1), 371-382.\nBanks, J. and S. Tanner（1999）, “Patterns in Household Giving: Evidence from UK Data,”International Journal of Voluntary and Nonprofit Organizations, 10, 167-78.\nBaker, P. (1993), “Taxpayer compliance of the self-employed: estimates from household spending data,” Institute of Fiscal Studies working paper no. W93/14, London (Octobor).\nCarroll, J., S. McCarthy and C. Newman（2006）, “An Econometric Analysis Charitable Donations in the Republic of Ireland,”The Economic and Social Review, 36, 229-49.\nChristian, C. (1992), “Compliance of sole proprietors – findings from 1988 TCMP, phase III, cycle 10,” The IRS Research Bulletin, IRS Publication 1500, 23-28.\nChristian, C. (1994), “Voluntary Compliance with the Individual Income Tax: Results from the 1988 TCMP Study,” The IRS Research Bulletin, IRS Publication 1500, 35-42.\nClotfelter, C.T. (1985),“Federal Tax Policy and Charitable Giving,”Chicago University of Chicago Press.\nFeenberg, D. (1987), “Are Tax Price Models Really Identified: The Case of Charitable Giving,” National tax Journal, 40(4), 629-633.\nFeldman, N. and J. Slemrod (2007), “Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns,” Economic Journal, 117, 327-352.\nGoode, Richard, (1976), “The Individual Income Tax”, Revised Edition, Washington, D.C.: The Brookings Institution.\nJohansson, E., (2000), “An expenditure-based estimation of self-employment income underreporting in Finland,”Swedish School of Economics and Business Administration working paper no.433, Helsinki(November).\nKlepper, S. and Nagin, D. (1989), “The anatomy of tax evasion,”,Journal of Law, Economics, and Organization, 5(1)(spring), 1-24.\nLin, E. S. and S. Y. Wu (2007), “Lottery Expenses and Charitale Contributions: Taiwan’s Experience,” Applied Economics, 39, 2241-2251.\nLin, Hsin-Yi and Kuang-Ta Lo (2012), “Tax Incentives and Charitable Contributions-The Evidence from Quantile Regression,” Pacific Economic Review, 17(4), 535-558.\nLoayza, N. V. (1996), “The Economics of the Informal Sector: A Simple Model and Some Empirical Evidence from Latin America,”Carnegie-Rochester Conference Series on Public Policy, 45, 129-162.\nLyssiotou, P., P. Pashardes, and T. Stengos (2004),“Estimates of the Black Economy Based on Consumer Demand Approaches,”Economic Journal, 114, 622-640.\nMcclelland, R. and A. C. Brooks (2004), “What is the Real Relationship between Income and Charitable Giving,”Public Finance Review, 32(5), 483-497.\nReece, W. (1979), “Charitable Contributions: New Evidence on Household Behavior,” American Economic Review, 69(1), 142-151.\nReinhard, N., Hofreither, M., and Schneider, F, (1989), “The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations,”The Political Economy of Progressive Taxation. Dieter Boes and Bernhard Felderer, eds. Berlin: Springer, 149-176.\nRandolph (1995), “Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions,”The Journal of Political Economy, 103(4), 709-738.\nPeloza, J. and P. Steel (2005), “The Price Elasticities of Charitable Contributions: A Meta-Analysis,”Journal of Public Marketing, 24(2), 260-272.\nPissarides, C. A. and G. Wever (1989),“An Expenditure-Based Estimate of Britain’s Black Economy,”Journal of Public Economics, 39(1), 17-32.\nSchneider, F. and D. H. Enste (2000), “Shadow Economies: Size, Causes and Consequences,” Journal of Economic Literature, 38, 77-114.\nSchuetze, H. (2002),“Profiles of Tax Non-Compliance Among Self-Employed in Canada:1969-1992,”Canadian Public Policy, 28(2), 219-238.\nSteinberg, R. (1990),”Taxes and Giving: New Findings, ”Voluntas, 1, 61-79.\nTanzi, V. (1983), “The Underground Economy in the United States: Annual Estimates 1930-1980,”IMF Staff Papers, 30(2), 283-305. | 描述: | 碩士 國立政治大學 財政學系 104255007 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0104255007 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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| 500701.pdf | 2.02 MB | Adobe PDF2 | View/Open |
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