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題名 臺灣個人所得漏報之分析－以執行業務者為例
Underreported Income of Taiwanese Individuals – A Study of Professional Practitioner作者 劉凱軒
Liu, Kai-Hsuan貢獻者 羅光達<br>韓幸紋
Lo, Kuang-Ta<br>Han, Hsing-Wen
劉凱軒
Liu, Kai-Hsuan關鍵詞 執行業務者
短漏報所得
財稅資料庫
Professional Practitioner
Underreported Income
Administrative Data日期 2022 上傳時間 1-Aug-2022 18:30:23 (UTC+8) 摘要 由近年來的新聞事件與相關研究發現執行業務所得一直存在嚴重的短漏報問題，更造成國家財政收入的重大損失，本研究利用財政部財政資訊中心提供之2011年至2019年綜合所得稅報稅資料結合個人資料與財產相關資料，藉由勞動所得與財富間之關係，並參考直接查核法的概念進行敘述統計與迴歸分析，以了解各類別的執行業務者短漏報所得之程度。在假設一般受僱者與執行業務者的單位勞動所得財富為無差異且薪資所得不存在低估的情況下，顯示國稅局對於執行業務所得的掌握度不高，只有約3成的所得額來自於常規的申報系統，而有近7成的所得額需仰賴自行蒐集外部資料才能得知，另發現執行業務所得確實存在嚴重低估之情形，進一步分析顯示牙科醫師、中醫師與獸醫師這三種執業類別其執行業務所得被嚴重低估。因為樣本限制的關係，研究結果僅限於本國人獨資之執行業務者，無法類推適用於其他型態之執行業務者。雖然本研究之涵蓋範圍並不全面，但依然可供國稅局作為分析執行業務所得與決定何種執行業務者需要加強查核之參考。
In recent years, news events and related research have found that there has been a serious problem of short and underreporting of income from professional practice, which has caused a significant loss of fiscal revenue. This research uses the individual income tax return data, personal data, and property-related data provided by the Fiscal Information Agency from 2011 to 2019 and observes the relationship between labor income and wealth to understand the degree of underreported income of professional practitioners. Assuming that the wealth created from unit labor income is equal between employees and professional practitioners, and there is no underestimation of income from salaries and wages. We find out the government doesn’t have precise data on income from professional practice. Only about 30% of the income comes from the conventional reporting system, and nearly 70% of the income needs to be obtained from external information. There is indeed a serious underestimation of income from professional practice. Further analysis shows that dentists, chinese medical physicians and veterinarians have severe underestimation of income from professional practice. Due to the limitation of sample data, the results are limited to the domestic professional practitioners who are sole proprietors and cannot be applied to other types of professional practitioners by analogy. Although the coverage of this study isn’t comprehensive, it can still be used by the government for analysis of income from professional practice and to determine which professional practitioners need more investigation.參考文獻 一、中文文獻沈哲穎（2016），「台灣所得與財富分配之分析」，國立清華大學經濟學系碩士論文。邱瑾凡（2017），「以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度」，國立政治大學財政學系碩士論文。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。連賢明、曾中信、楊子霆、韓幸紋、羅光達（2021），「臺灣財富分配 2004-2014：以個人財產登錄資料推估」，《經濟論文叢刊》，49（1），77-130。最高行政法院（2007），「最高行政法院 95 年度判字第 54 號」，《最高行政法院裁判書彙編（95年1月至12月）》，1-9。羅詠傑（2020），「以財產登錄資料推估臺灣營利事業財富」，國立政治大學財政學系碩士論文。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。二、英文文獻Baker, P. (1993), “Taxpayer compliance of the self-employed: estimates from household spending data,” Institute of Fiscal Studies working paper, no. W93/14, London (Octobor).Christian, C. (1992), “Compliance of sole proprietors – findings from 1988 TCMP, phase III, cycle 10,” The IRS Research Bulletin, IRS Publication 1500, 23-28.Christian, C. (1994), “Voluntary Compliance with the Individual Income Tax: Results from the 1988 TCMP Study,” The IRS Research Bulletin, IRS Publication 1500, 35-42.Chu, C. C., Kan, K., and Lin, J. C. (2019), “Variations of wealth resemblance by family relationship types in modern Chinese families,” Proceedings of the National Academy of Sciences, 116(14), 6548-6553.Clotfelter, C. T. (1983), “Tax Evasion and Tax Rates: An Analysis of Individual Returns,” The Review of Economics and Statistics, 65, 363-373.Feldman, N. and J. Slemrod (2007), “Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns,” Economic Journal, 117, 327-352.Johansson, 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).Kim, N.N. (2018), “Wealth Inequality in Korea, 2000–2013. Evidence from Inheritance Tax Statistics,” Journal of the Korean Welfare State and Social Policy, 2(1), 26-57.Klepper, S. and Nagin, D. (1989), “The anatomy of tax evasion,” Journal of Law, Economics, and Organization, 5(1)(spring), 1-24.Loayza, 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.Neck, R., Schneider, F., and Hofreither, M. F. (1989), “The consequences of progressive income taxation for the shadow economy: some theoretical considerations,” In The political economy of progressive taxation (pp.149-176). Springer, Berlin, Heidelberg.Piketty, T. and Saez, E. (2003), “Income inequality in the United States, 1913-1998,” The Quarterly journal of economics, 118(1), 1-41.Pissarides, C. A. and G. Weber (1989), “An Expenditure-Based Estimate of Britain’s Black Economy,” Journal of Public Economics, 39(1), 17-32.Saez, E. and Zucman, G. (2016), “Wealth inequality in the United States since 1913: Evidence from capitalized income tax data,” The Quarterly Journal of Economics, 131(2), 519-578.Schuetze, H. (2002), “Profiles of Tax Non-Compliance Among Self-Employed in Canada:1969-1992,” Canadian Public Policy, 28(2), 219-238. 描述 碩士
國立政治大學
財政學系
109255005資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109255005 資料類型 thesis dc.contributor.advisor 羅光達<br>韓幸紋 zh_TW dc.contributor.advisor Lo, Kuang-Ta<br>Han, Hsing-Wen en_US dc.contributor.author (Authors) 劉凱軒 zh_TW dc.contributor.author (Authors) Liu, Kai-Hsuan en_US dc.creator (作者) 劉凱軒 zh_TW dc.creator (作者) Liu, Kai-Hsuan en_US dc.date (日期) 2022 en_US dc.date.accessioned 1-Aug-2022 18:30:23 (UTC+8) - dc.date.available 1-Aug-2022 18:30:23 (UTC+8) - dc.date.issued (上傳時間) 1-Aug-2022 18:30:23 (UTC+8) - dc.identifier (Other Identifiers) G0109255005 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141260 - 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 (描述) 109255005 zh_TW dc.description.abstract (摘要) 由近年來的新聞事件與相關研究發現執行業務所得一直存在嚴重的短漏報問題，更造成國家財政收入的重大損失，本研究利用財政部財政資訊中心提供之2011年至2019年綜合所得稅報稅資料結合個人資料與財產相關資料，藉由勞動所得與財富間之關係，並參考直接查核法的概念進行敘述統計與迴歸分析，以了解各類別的執行業務者短漏報所得之程度。在假設一般受僱者與執行業務者的單位勞動所得財富為無差異且薪資所得不存在低估的情況下，顯示國稅局對於執行業務所得的掌握度不高，只有約3成的所得額來自於常規的申報系統，而有近7成的所得額需仰賴自行蒐集外部資料才能得知，另發現執行業務所得確實存在嚴重低估之情形，進一步分析顯示牙科醫師、中醫師與獸醫師這三種執業類別其執行業務所得被嚴重低估。因為樣本限制的關係，研究結果僅限於本國人獨資之執行業務者，無法類推適用於其他型態之執行業務者。雖然本研究之涵蓋範圍並不全面，但依然可供國稅局作為分析執行業務所得與決定何種執行業務者需要加強查核之參考。 zh_TW dc.description.abstract (摘要) In recent years, news events and related research have found that there has been a serious problem of short and underreporting of income from professional practice, which has caused a significant loss of fiscal revenue. This research uses the individual income tax return data, personal data, and property-related data provided by the Fiscal Information Agency from 2011 to 2019 and observes the relationship between labor income and wealth to understand the degree of underreported income of professional practitioners. Assuming that the wealth created from unit labor income is equal between employees and professional practitioners, and there is no underestimation of income from salaries and wages. We find out the government doesn’t have precise data on income from professional practice. Only about 30% of the income comes from the conventional reporting system, and nearly 70% of the income needs to be obtained from external information. There is indeed a serious underestimation of income from professional practice. Further analysis shows that dentists, chinese medical physicians and veterinarians have severe underestimation of income from professional practice. Due to the limitation of sample data, the results are limited to the domestic professional practitioners who are sole proprietors and cannot be applied to other types of professional practitioners by analogy. Although the coverage of this study isn’t comprehensive, it can still be used by the government for analysis of income from professional practice and to determine which professional practitioners need more investigation. en_US dc.description.tableofcontents 目錄 V表次 VI圖次 VII第壹章 研究緒論 1第一節 研究背景 1第二節 研究內容 5第三節 研究架構 5第貳章 文獻探討 7第一節 短漏報所得評估方法 7第二節 所得與財富相關文獻 11第參章 現行制度研討 13第一節 綜合所得稅所得分類 13第二節 執行業務者與執行業務所得 15第肆章 研究方法 17第一節 資料與樣本 17第二節 實證模型設定 23第伍章 研究結果 29第一節 樣本敘述統計 29第二節 混合估計模型結果 33第陸章 結論與建議 37參考文獻 39附錄 43 zh_TW dc.format.extent 2030994 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109255005 en_US dc.subject (關鍵詞) 執行業務者 zh_TW dc.subject (關鍵詞) 短漏報所得 zh_TW dc.subject (關鍵詞) 財稅資料庫 zh_TW dc.subject (關鍵詞) Professional Practitioner en_US dc.subject (關鍵詞) Underreported Income en_US dc.subject (關鍵詞) Administrative Data en_US dc.title (題名) 臺灣個人所得漏報之分析－以執行業務者為例 zh_TW dc.title (題名) Underreported Income of Taiwanese Individuals – A Study of Professional Practitioner en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻沈哲穎（2016），「台灣所得與財富分配之分析」，國立清華大學經濟學系碩士論文。邱瑾凡（2017），「以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度」，國立政治大學財政學系碩士論文。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。連賢明、曾中信、楊子霆、韓幸紋、羅光達（2021），「臺灣財富分配 2004-2014：以個人財產登錄資料推估」，《經濟論文叢刊》，49（1），77-130。最高行政法院（2007），「最高行政法院 95 年度判字第 54 號」，《最高行政法院裁判書彙編（95年1月至12月）》，1-9。羅詠傑（2020），「以財產登錄資料推估臺灣營利事業財富」，國立政治大學財政學系碩士論文。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。二、英文文獻Baker, P. (1993), “Taxpayer compliance of the self-employed: estimates from household spending data,” Institute of Fiscal Studies working paper, no. W93/14, London (Octobor).Christian, C. (1992), “Compliance of sole proprietors – findings from 1988 TCMP, phase III, cycle 10,” The IRS Research Bulletin, IRS Publication 1500, 23-28.Christian, C. (1994), “Voluntary Compliance with the Individual Income Tax: Results from the 1988 TCMP Study,” The IRS Research Bulletin, IRS Publication 1500, 35-42.Chu, C. C., Kan, K., and Lin, J. C. (2019), “Variations of wealth resemblance by family relationship types in modern Chinese families,” Proceedings of the National Academy of Sciences, 116(14), 6548-6553.Clotfelter, C. T. (1983), “Tax Evasion and Tax Rates: An Analysis of Individual Returns,” The Review of Economics and Statistics, 65, 363-373.Feldman, N. and J. Slemrod (2007), “Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns,” Economic Journal, 117, 327-352.Johansson, 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).Kim, N.N. (2018), “Wealth Inequality in Korea, 2000–2013. Evidence from Inheritance Tax Statistics,” Journal of the Korean Welfare State and Social Policy, 2(1), 26-57.Klepper, S. and Nagin, D. (1989), “The anatomy of tax evasion,” Journal of Law, Economics, and Organization, 5(1)(spring), 1-24.Loayza, 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.Neck, R., Schneider, F., and Hofreither, M. F. (1989), “The consequences of progressive income taxation for the shadow economy: some theoretical considerations,” In The political economy of progressive taxation (pp.149-176). Springer, Berlin, Heidelberg.Piketty, T. and Saez, E. (2003), “Income inequality in the United States, 1913-1998,” The Quarterly journal of economics, 118(1), 1-41.Pissarides, C. A. and G. Weber (1989), “An Expenditure-Based Estimate of Britain’s Black Economy,” Journal of Public Economics, 39(1), 17-32.Saez, E. and Zucman, G. (2016), “Wealth inequality in the United States since 1913: Evidence from capitalized income tax data,” The Quarterly Journal of Economics, 131(2), 519-578.Schuetze, H. (2002), “Profiles of Tax Non-Compliance Among Self-Employed in Canada:1969-1992,” Canadian Public Policy, 28(2), 219-238. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202201050 en_US
