| dc.contributor.advisor | 翁堃嵐 | zh_TW |
| dc.contributor.author (Authors) | 王伊君 | zh_TW |
| dc.creator (作者) | 王伊君 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 9-Dec-2010 16:01:30 (UTC+8) | - |
| dc.date.available | 9-Dec-2010 16:01:30 (UTC+8) | - |
| dc.date.issued (上傳時間) | 9-Dec-2010 16:01:30 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097255004 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50002 | - |
| 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) | 97255004 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 在文獻上探討的租稅制度多採用利潤稅制，但在實際的經濟體系中，廠商所實際面對的稅制係公司稅制而非利潤稅制。有鑑於此，本文旨在探討公司稅制下廠商的產出與逃漏稅決策是否仍然具有可分離或獨立的性質，並探究其背後的原因和經濟意義。文中主要的發現如下：與利潤稅制不同的是，不論是獨占廠商或是寡占廠商，公司稅制均不具中立性。然而，在浮報一定比率的勞動成本時廠商的產出和逃漏稅決策仍然具備可分離性；而在浮報一定金額的勞動成本時則產出決策和逃漏稅決策則具備獨立性質。 | zh_TW |
| dc.description.tableofcontents | 第一章、緒論 1第二章、文獻回顧 3第三章、傳統理論模型 6第四章、廠商浮報一定比例勞動成本之逃漏稅決策 94.1 獨占廠商模型 94.2 寡占廠商模型 13第五章、廠商浮報一定金額勞動成本之逃漏稅決策 175.1 獨占廠商模型 175.2 寡占廠商模型 18第六章、結論 20參考文獻 21 | zh_TW |
| dc.format.extent | 422979 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097255004 | en_US |
| dc.subject (關鍵詞) | 公司稅 | zh_TW |
| dc.subject (關鍵詞) | 逃漏稅 | zh_TW |
| dc.subject (關鍵詞) | 中立性 | zh_TW |
| dc.subject (關鍵詞) | 分離性 | zh_TW |
| dc.subject (關鍵詞) | 獨立性 | zh_TW |
| dc.title (題名) | 公司稅制下廠商的生產與逃漏稅決策 | zh_TW |
| dc.title (題名) | Corporate tax, the output and tax evasion decision of firm | en_US |
| dc.type (資料類型) | thesis | en |
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