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題名 租稅赦免之研究 : 兼論我國相關規定
作者 李文琪
貢獻者 曾巨威
李文琪
日期 1991
1990
上傳時間 2-May-2016 17:03:40 (UTC+8)
摘要 行政院經濟革新委員會於民國七十四年所提出之「稅務行政改進方案」中，曾建議利用租稅大赦(Tax Amnesty)給予企業一次公開假帳、既往不究的機會;而美國自一九八二年起陸續已有過半數的州政府實施租稅大赦計畫，其目的在濟法律之窮、鼓勵納稅人誠實申報;我國現行稅捐稽徵法第四十八條之一自動補稅加息免罰之規定，亦是為納稅義務人開啟一條自新之路。租稅赦免實行的效果究竟如何?能否達到預期的政策目標呢?本文以經濟的觀點來分析影響租稅赦免計畫成敗的主要因素，並就我國有關自動補稅免罰的規定作深入之檢討，期能提供政府決策時參考。
參考文獻 壹、中文部份\n1 .中國租稅研究會、財政部賦稅研究小組聯合編印，中華民國稅務年鑑，民國52 年。\n2. 行政院經濟革新委員會報告書一財稅組，民國75年。\n3 .吳金桂著「稅捐稽徵法第四十八條之一適用疑義研析(上) (下)」稅務甸刊第1023; 1024 期，民國6 9 年，頁13- 15 ;15- 17 。\n4. 胡秀杏著，營利事業所得稅逃漏行為之研究，台大商學研究所碩士論文，民國7 6年。\n5 .高永長著，「租稅大赦研議之經過」，稅務旬刊，第1277期，民國76年，頁13- 15。\n6 .莊義雄著，我國租稅處罰法規析論，台北，凱倫出版社，民國75 年。\n7. 財政部財稅資料中心年報，民國78 年。\n8. 財政部台北市國稅局統計第二十二期，民國78 年。\n9.張國清著，「談自動補報繳納稅款兔罰規定」， 稅務旬刊，第1013期，民國68年，頁4 - 6 。\n10.辜嘉祥著，稅務案件救濟實務，台北，台灣工商稅務出版社，民國76 年。\n11.楊君自著「論稅捐稽徵法第四十八條之一調查進行之認定」，實用稅務4:18:19 民國74年，頁32-33。\n12.羅鳳珠著，逃稅行為的理論分析，台大經濟研究所碩士論文，民國74年。\n\n貳、英文部份\n1. Allingham, Michael. G and Agner Sandmo, " Income Tax Evasion: A Theoretical Analysis " Journal of Public Economics, 1, 1972, pp323-338。\n2. Alm James, "Compliance Costs and The Tax Avoidance Tax Evasion Decision" Public Finance Quarterly vol 16, No1, 1988, pp31-66 °\n3. Alm, James and william Beck, "Tax Annesties and Tax Revenues" Public Finance Quarterly, vol 18, No 4, 1990, pp 433-453。\n4. Alm, James , Michael Mckee all William Beck ," Amazing Grace : Tax Amnesties and Compliance " National Tax Journal, vol 43 ,1990 , p23 – 37。\n5. Atkinson, A Band J. E, Stiglitz, Lectures on Public Economics, 1980。\n6. Christiansen, v., "Two Comments on Tax Evasion" Journal of Public Economics , vol 13, 1980 ,pp389 – 393。\n7. Crane, Steven E. and Farrokh Nourzad, "Amnesty For State Tax Evaders : Lessons From The California Experience" Notional Tax Association-Tax Institute of America , 1988，pp133-139。\n8. Crane, E. Steven and Farrokh Nourzad, Tax Rates and Tax Evasion: Evidence From California Amnesty Data "National Tax Journal, vol 43, No.2, 1990, pp189- 199。\n9. Earl, Babble, The Practice of Social Research, Wadsworth Publishing Company 1983, third e dition。\n10. Fisher, Ronald, C. John H Goddeeris and James C. Young ,Participation In Tax Amnesties :The Individual Income Tax" National Tax Journal " vol 42, No2, 1989 , pp15-27。\n11. Fisher, Ronald C. and John H Goddeeris, "Participation In state Tax Annesties: The case of Business Taxes " National Tax Association - Tax Institution of America, 1988,pp139-145。\n12. Friedland, Mailtal & Rutenberg, “A Simulation Study of Income Tax Evasion”, Journal of Public Economics, vol.10, 1978, pp 107-116。\n13. Jackson, Ira A, "Amnesty and Creative Tax Administration " Notional Tax Journal , vol, 39 , No 3 , 1986 , pp317 – 323。\n14. Kahneman, Daniel and Amos Tversky,” Prospect Theory: An Analysis of decison under risk " Econometrica vol 47, pp263 – 291。\n15. Kolm, S. Ch., " A Note on Optimal Tax Evasion" Journal of Public Economics, vol2, No.3, 1973, pp256-270。\n16. Lerman, Allen, "Tax Amnesty : The Federal Perpective " Nationl Tax Journal, vol 39, No 3, 1986, pp325-332 °\n17. Leonard, Hernam B, and J. Richard Zeckhauser, “Amnesty Enforcement, and Tax Pol icy " The Policy and Econemy vol 1 , 1987 , pp55 – 85。\n18. Madhusudhan, Ranjana G. "Discussion : What Did We Learn From State Tax Amnesty Programs? Some Evidence From New Jersey " National Tax Association-Tax institute of America ,1988, pp146-147。\n19. Mikesell, John L., "Amnesties For State Tax Evaders : The Nature of and Response To Recent Programs" National Tax Journal vol 39, No4, 1986 , pp507-525 。\n20. ----------------------"Tax Amnesties As A Tool For Revenue Administration" State Government, vol 57, 1984,pp114-117。\n21 . Mork, K. A, "Income Tax Evasion: Some Empirical Evidence" Public Finance, vol30, No1, 1975 ,pp70-76。\n22. Parle, William M and Mike W Hirlinger , "Evaluating The Use 0 f Tax Amnesty by State Goverment " Public Administration Review, 1986 ,pp246 – 255。\n23. Pogue, Thomas F., "Discussion : Why Do Taxpayers Participate In Tax Amnesties ?" National Tax Association Tax Institute of America, 1988 , PP 148 – 149。\n24. Ross, G. Bonnie, "Federal Tax Amnesty: Reflecting on the States` Experience" vol 40, The Tax Lawyer, vol 40 145,1986, pp1- 20。\n25. Rose, Ack kerrnan S., " The Economics o f Corruption" , Journal of Public Economics, No 4, 1975 , pp187-203。\n26. Singh, B., "Making Honest The Best Policy", Journal of Public Economics, vol`2 , No3, 1973 , pp257-263 °\n27. Spicer, Michael W, "Civilization at a Discount: The Problem of Tax Evasion", National Tax Journal, vol 39, 28 .1986, pp13 - 20 . \n28.Tax Administraters News State Tax Administration Testify at Federal Tax Amnesty Hearing" Issued Monthly by Federation of Tax Administraters , 1990 , pp73 – 84. \n29. Talley, L. and W Morrison, "The Amnesty: State and European Experience" The Library of Congress: Congressional Research Service Document, 1984 , pp28 – 38. \n30. Tax Developments, Tax Memo, No7, 1986, Brithish Columbia, p222 – 241. \n31. Varian, Hal R., Microeconomic Analysis, 1984.\n32. Yitzhaki, Shlomo, "A Note on Income Tax Evasion: A Theoretical Analysis" Journal of Public Economics vol 3 , No.2, 19 74, pp201–202.
描述 碩士
國立政治大學
財政學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004961
資料類型 thesis
dc.contributor.advisor 曾巨威zh_TW
dc.contributor.author (Authors) 李文琪zh_TW
dc.creator (作者) 李文琪zh_TW
dc.date (日期) 1991en_US
dc.date (日期) 1990en_US
dc.date.accessioned 2-May-2016 17:03:40 (UTC+8)-
dc.date.available 2-May-2016 17:03:40 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 17:03:40 (UTC+8)-
dc.identifier (Other Identifiers) B2002004961en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=101581-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description.abstract (摘要) 行政院經濟革新委員會於民國七十四年所提出之「稅務行政改進方案」中，曾建議利用租稅大赦(Tax Amnesty)給予企業一次公開假帳、既往不究的機會;而美國自一九八二年起陸續已有過半數的州政府實施租稅大赦計畫，其目的在濟法律之窮、鼓勵納稅人誠實申報;我國現行稅捐稽徵法第四十八條之一自動補稅加息免罰之規定，亦是為納稅義務人開啟一條自新之路。租稅赦免實行的效果究竟如何?能否達到預期的政策目標呢?本文以經濟的觀點來分析影響租稅赦免計畫成敗的主要因素，並就我國有關自動補稅免罰的規定作深入之檢討，期能提供政府決策時參考。zh_TW
dc.description.tableofcontents 第一章 緒論........................................... 1\n第一節 研究動機與目的...........................................1\n第二節 研究範園、方法與限制...............................2\n第三節 本文架構..........................................3\n第二章 各國租稅赦免實施情形......................................................5\n第一節 美國..........................................5\n第二節 加拿大..........................................11\n第三節 法國.................................12\n第四節 義大利..........................................13\n第五節 比利時.........................................14\n第六節 本章小結......................................14\n第三幸 相關文獻回顧..........................................19\n第一節 理論部份..........................................19\n第二節 實證部份..........................................27\n第三節 本章小結.....................................34\n第四章 租稅赦免之理論分析............................................39\n第一節 參與租稅赦免的決定因素..........................................39\n第二節 租稅赦免的方式選擇. ............................................52\n第三節 租稅赦免之影響效果......................................................55\n第五章 我國相關規定之內容與實行效果檢討...........................................62\n第一節 我國相關規定之內容...........................................62\n第二節 實證方法..........................................67\n第三節 實證結果分析..........................................71\n第四節 本章小結..........................................87\n第六章 結論與建議..........................................89\n參考文獻...........................................92\n附錄zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004961en_US
dc.title (題名) 租稅赦免之研究 : 兼論我國相關規定zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、中文部份\n1 .中國租稅研究會、財政部賦稅研究小組聯合編印，中華民國稅務年鑑，民國52 年。\n2. 行政院經濟革新委員會報告書一財稅組，民國75年。\n3 .吳金桂著「稅捐稽徵法第四十八條之一適用疑義研析(上) (下)」稅務甸刊第1023; 1024 期，民國6 9 年，頁13- 15 ;15- 17 。\n4. 胡秀杏著，營利事業所得稅逃漏行為之研究，台大商學研究所碩士論文，民國7 6年。\n5 .高永長著，「租稅大赦研議之經過」，稅務旬刊，第1277期，民國76年，頁13- 15。\n6 .莊義雄著，我國租稅處罰法規析論，台北，凱倫出版社，民國75 年。\n7. 財政部財稅資料中心年報，民國78 年。\n8. 財政部台北市國稅局統計第二十二期，民國78 年。\n9.張國清著，「談自動補報繳納稅款兔罰規定」， 稅務旬刊，第1013期，民國68年，頁4 - 6 。\n10.辜嘉祥著，稅務案件救濟實務，台北，台灣工商稅務出版社，民國76 年。\n11.楊君自著「論稅捐稽徵法第四十八條之一調查進行之認定」，實用稅務4:18:19 民國74年，頁32-33。\n12.羅鳳珠著，逃稅行為的理論分析，台大經濟研究所碩士論文，民國74年。\n\n貳、英文部份\n1. Allingham, Michael. G and Agner Sandmo, " Income Tax Evasion: A Theoretical Analysis " Journal of Public Economics, 1, 1972, pp323-338。\n2. Alm James, "Compliance Costs and The Tax Avoidance Tax Evasion Decision" Public Finance Quarterly vol 16, No1, 1988, pp31-66 °\n3. Alm, James and william Beck, "Tax Annesties and Tax Revenues" Public Finance Quarterly, vol 18, No 4, 1990, pp 433-453。\n4. Alm, James , Michael Mckee all William Beck ," Amazing Grace : Tax Amnesties and Compliance " National Tax Journal, vol 43 ,1990 , p23 – 37。\n5. Atkinson, A Band J. E, Stiglitz, Lectures on Public Economics, 1980。\n6. Christiansen, v., "Two Comments on Tax Evasion" Journal of Public Economics , vol 13, 1980 ,pp389 – 393。\n7. Crane, Steven E. and Farrokh Nourzad, "Amnesty For State Tax Evaders : Lessons From The California Experience" Notional Tax Association-Tax Institute of America , 1988，pp133-139。\n8. Crane, E. Steven and Farrokh Nourzad, Tax Rates and Tax Evasion: Evidence From California Amnesty Data "National Tax Journal, vol 43, No.2, 1990, pp189- 199。\n9. Earl, Babble, The Practice of Social Research, Wadsworth Publishing Company 1983, third e dition。\n10. Fisher, Ronald, C. John H Goddeeris and James C. Young ,Participation In Tax Amnesties :The Individual Income Tax" National Tax Journal " vol 42, No2, 1989 , pp15-27。\n11. Fisher, Ronald C. and John H Goddeeris, "Participation In state Tax Annesties: The case of Business Taxes " National Tax Association - Tax Institution of America, 1988,pp139-145。\n12. Friedland, Mailtal & Rutenberg, “A Simulation Study of Income Tax Evasion”, Journal of Public Economics, vol.10, 1978, pp 107-116。\n13. Jackson, Ira A, "Amnesty and Creative Tax Administration " Notional Tax Journal , vol, 39 , No 3 , 1986 , pp317 – 323。\n14. Kahneman, Daniel and Amos Tversky,” Prospect Theory: An Analysis of decison under risk " Econometrica vol 47, pp263 – 291。\n15. Kolm, S. Ch., " A Note on Optimal Tax Evasion" Journal of Public Economics, vol2, No.3, 1973, pp256-270。\n16. Lerman, Allen, "Tax Amnesty : The Federal Perpective " Nationl Tax Journal, vol 39, No 3, 1986, pp325-332 °\n17. Leonard, Hernam B, and J. Richard Zeckhauser, “Amnesty Enforcement, and Tax Pol icy " The Policy and Econemy vol 1 , 1987 , pp55 – 85。\n18. Madhusudhan, Ranjana G. "Discussion : What Did We Learn From State Tax Amnesty Programs? Some Evidence From New Jersey " National Tax Association-Tax institute of America ,1988, pp146-147。\n19. Mikesell, John L., "Amnesties For State Tax Evaders : The Nature of and Response To Recent Programs" National Tax Journal vol 39, No4, 1986 , pp507-525 。\n20. ----------------------"Tax Amnesties As A Tool For Revenue Administration" State Government, vol 57, 1984,pp114-117。\n21 . Mork, K. A, "Income Tax Evasion: Some Empirical Evidence" Public Finance, vol30, No1, 1975 ,pp70-76。\n22. Parle, William M and Mike W Hirlinger , "Evaluating The Use 0 f Tax Amnesty by State Goverment " Public Administration Review, 1986 ,pp246 – 255。\n23. Pogue, Thomas F., "Discussion : Why Do Taxpayers Participate In Tax Amnesties ?" National Tax Association Tax Institute of America, 1988 , PP 148 – 149。\n24. Ross, G. Bonnie, "Federal Tax Amnesty: Reflecting on the States` Experience" vol 40, The Tax Lawyer, vol 40 145,1986, pp1- 20。\n25. Rose, Ack kerrnan S., " The Economics o f Corruption" , Journal of Public Economics, No 4, 1975 , pp187-203。\n26. Singh, B., "Making Honest The Best Policy", Journal of Public Economics, vol`2 , No3, 1973 , pp257-263 °\n27. Spicer, Michael W, "Civilization at a Discount: The Problem of Tax Evasion", National Tax Journal, vol 39, 28 .1986, pp13 - 20 . \n28.Tax Administraters News State Tax Administration Testify at Federal Tax Amnesty Hearing" Issued Monthly by Federation of Tax Administraters , 1990 , pp73 – 84. \n29. Talley, L. and W Morrison, "The Amnesty: State and European Experience" The Library of Congress: Congressional Research Service Document, 1984 , pp28 – 38. \n30. Tax Developments, Tax Memo, No7, 1986, Brithish Columbia, p222 – 241. \n31. Varian, Hal R., Microeconomic Analysis, 1984.\n32. Yitzhaki, Shlomo, "A Note on Income Tax Evasion: A Theoretical Analysis" Journal of Public Economics vol 3 , No.2, 19 74, pp201–202.zh_TW