| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 陳政弘 | zh_TW |
| dc.creator (作者) | 陳政弘 | zh_TW |
| dc.date (日期) | 2004 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:05:00 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:05:00 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:05:00 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0922550121 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34751 | - |
| 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) | 92255012 | zh_TW |
| dc.description (描述) | 93 | zh_TW |
| dc.description.abstract (摘要) | 1980年代興起的「策略貿易理論」認為政府應該在貿易中扮演積極主動的角色，透過補貼來造成「利潤轉移效果」，進而提升本國的福利水準。不過，礙於 WTO的規定，政府通常無法對於出口廠商直接進行補貼。除此之外，國際貿易理論大多忽略了逃漏稅行為對於廠商生產決策的影響。本文嘗試將出口補貼的議題以及利潤稅逃漏的問題相結合，探討若政府不得使用補貼，則其是否能夠透過降低查核率，使得本國的福利水準上升。而我們的研究結果發現：允許出口廠商逃漏稅未必皆能攫取外國廠商的利潤，而是依稽核方法而異。當政府採取完全隨機的查核模式時，則政府不需進行稽查。但若政府是對申報收益訂定查核標準時，則我們發現在某些限制條件之下，政府的確可以透過對出口的廠商降低其查核率，使得本國的福利上升，且會使得本國廠商的產量超過 Stackelberg 的領導者的生產水準。最後我們考量兩國政府都使用降低稽核投入的情況下，則策略互動關係會變成一個「囚犯困境」，而且沒有適宜的遏止方法。 | zh_TW |
| dc.description.tableofcontents | 第1章 前言 1第2章 文獻回顧 3 2.1 策略貿易出口政策的相關文獻 3 2.2 利潤稅中立性的相關文獻 5第3章 模型 8 3.1 模型建立及廠商的最適化行為決策 8 3.1.1 本國廠商的最適化問題 8 3.1.2 外國廠商的最適化問題 12 3.1.3 市場互動反應 13 3.2 比較靜態分析 14 3.3 福利效果 16第4章 政府採取隨機查核 18第5章 政府以申報收益查核 21第6章 兩國政策互動模型 28第7章 結論 35參考文獻 37圖次圖一 查核率與最適逃漏數額的關係 11圖二 廠商最適生產決策的圖解 22圖三 查核投入對毛利潤影響的圖解 25 | 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/#G0922550121 | en_US |
| dc.subject (關鍵詞) | 策略出口貿易 | zh_TW |
| dc.subject (關鍵詞) | 租稅逃漏 | zh_TW |
| dc.subject (關鍵詞) | 利潤轉移效果 | zh_TW |
| dc.title (題名) | 稽核策略與出口貿易政策之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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