| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 方裕僊 | zh_TW |
| dc.creator (作者) | 方裕僊 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-Sep-2009 11:05:08 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 11:05:08 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 11:05:08 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0922550241 | en_US |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=36017 | - |
| 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) | 92255024 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 有鑑於過去有關逃漏稅決策的研究也都假設納稅人對於自己的稅負掌握完全資訊，然而現實情況則不然。在現實情況中，稽徵機關可能因為稅法制定的不完善、稽徵程序的繁複或稅務人員的訓練成效不一，使得其核定納稅人的所得水準出現或高或低的情形。由此可知，納稅人的逃漏稅決策除了面臨會被查核的風險外，還可能面臨稽徵機關核定所得不確定的風險。因此本文將此現象反應在生產者決策中，試圖探討當獨占廠商面對核定成本的不確定時，其生產決策與逃漏稅決策間的關係會不會產生變化，而在考量核定成本不確定的情況下，利潤稅的中立性是否會被推翻。本文證明在考量核定成本不確定的情況下，利潤稅的中立性將不成立，此時廠商逃漏稅決策下的最適生產量將大於或小於未考慮逃漏稅決策下的數量。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論\n第一節 研究動機與目的\n第二節 研究架構\n第二章 文獻回顧\n第一節 廠商逃漏稅決策模型\n第二節 稽徵機關核定所得不確定模型\n第三章 傳統理論模型\n第一節 廠商逃漏稅模型\n第二節 核定所得不確定模型\n第四章 核定成本不確定模型\n第一節 風險趨避廠商面對二元型核定成本函數\n 情況一\n 情況二\n第二節 風險中立廠商面對二元型核定成本函數\n 情況一\n 情況二\n第三節 廠商面對連續型核定成本函數第四節\n第四節 小結\n第五章 結論\n附錄 1\n附錄 2\n附表\n參考文獻 | zh_TW |
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| dc.format.mimetype | application/pdf | - |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0922550241 | en_US |
| dc.subject (關鍵詞) | 逃漏稅 | zh_TW |
| dc.subject (關鍵詞) | 核定成本不確定 | zh_TW |
| dc.subject (關鍵詞) | 利潤稅 | zh_TW |
| dc.subject (關鍵詞) | 中立性 | zh_TW |
| dc.title (題名) | 獨佔廠商生產及逃稅決策─核定成本不確定的情況 | zh_TW |
| dc.type (資料類型) | thesis | en |
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