| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 謝宗憲 | zh_TW |
| dc.creator (作者) | 謝宗憲 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:00:29 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:00:29 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:00:29 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094255026 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34720 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 94255026 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 過去已有許多關於從價稅與從量稅比較之研究，但既存的文獻都忽略了廠商可能逃漏稅的議題。有鑑於此，本文首度將逃漏利潤稅的因素納入此範疇討論。由於一方面在利潤稅制下廠商的產出決策與逃漏稅決策具有獨立性，另一方面，本文發現，從價稅在相同產量下廠商的最適逃漏稅額與課徵從量稅下相同。因而本文的研究顯示：即使考慮廠商的逃漏稅行為，從價稅制仍然會優於從量稅制。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機 1 第二節 研究架構 2第二章 文獻回顧 3 第一節 從價稅與從量稅比較之相關文獻 3 第二節 廠商逃漏稅理論之相關文獻 7第三章 模型分析 11 第一節 基本模型 11 第二節 逃漏利潤稅之引入 12 第三節 預期效用之分析 15第四章 結論 18參考文獻 19 | 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/#G0094255026 | en_US |
| dc.subject (關鍵詞) | 從價稅 | zh_TW |
| dc.subject (關鍵詞) | 從量稅 | zh_TW |
| dc.subject (關鍵詞) | 租稅逃漏 | zh_TW |
| dc.title (題名) | 考慮廠商逃漏稅下之從價稅與從量稅比較 | zh_TW |
| dc.type (資料類型) | thesis | en |
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