| dc.contributor | 經濟系 | |
| dc.creator (作者) | 洪福聲 | |
| dc.date (日期) | 2022-10 | |
| dc.date.accessioned | 16-Jul-2025 11:12:51 (UTC+8) | - |
| dc.date.available | 16-Jul-2025 11:12:51 (UTC+8) | - |
| dc.date.issued (上傳時間) | 16-Jul-2025 11:12:51 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/158052 | - |
| dc.description.abstract (摘要) | 近期文獻發現，已開發國家政府稅收佔GDP的比例，遠比開發中國家為高。另一方面，文獻也認為開發中與已開發國家廠商的融資結構(即銀行或股權融資所佔比例)有所差異。現存已有文獻從開發中與已開發國家金融發展程度的不同來解釋這兩類國家政府稅收的差異，本計畫擬進一步將資本市場的訊息不對稱、廠商融資結構的選擇與廠商逃漏稅決策相結合，探討開發中與已開發國家金融體系融資結構的不同，對於廠商逃漏稅及政府稅收佔GDP的影響，藉以提供上述兩個實證結果的理論解釋。由於尚未有理論文獻探討廠商融資結構的差異與其逃漏稅決策的關係，進而從這個管道探討開發中與已開發國家政府稅收佔GDP比例的差異，本計畫應該具有很高的學術價值。 | |
| dc.description.abstract (摘要) | Recent studies have reached a conclusion that the taxes-to-GDP ratio is significantly higher in developed countries than in developing ones. On the other hand, it is also well recognized that financial structure, being more bank- or equity market-oriented, is different between developing and developed countries. Extant studies has pointed out that the level of financial development may play a role in explaining the taxes-to-GDP ratios between developing and developed countries. This proposed project intends to further integrate asymmetric information, firms’ choice of external financing (using debt, equity or mixed financing), and firms' decision on tax evasion to examine whether the difference of financing structure in developed and developing countries can provide a theoretical explanation to their difference in the taxes-to-GDP ratio. Since there is no theoretical study integrating these issues together, this proposed project should be able to make significant contribution to related studies. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST109-2410-H004-124, 109.08-110.07 | |
| dc.subject (關鍵詞) | 融資結構; 逃漏稅; 稅收佔GDP比例; 訊息不對稱; 新古典經濟成長模型 | |
| dc.subject (關鍵詞) | Financial Structure; Tax Evasion; Taxes-to-GDP Ratio; Asymmetric Information; Neoclassical Growth Model | |
| dc.title (題名) | 融資結構、逃漏稅與政府稅收 | |
| dc.title (題名) | Financial Structure, Tax Evasion, and Government Tax Revenue | |
| dc.type (資料類型) | report | |
