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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/110789


    Title: 以十大類所得相對逃漏可能推估我國綜所稅之逃稅程度
    Estimation of individual income tax noncompliance in Taiwan: evidence from unaudited tax returns with various income categories
    Authors: 邱瑾凡
    Contributors: 羅光達
    楊子霆
    邱瑾凡
    Keywords: 逃漏稅
    所得短漏報
    捐贈
    Tax evasion
    Tax noncompliance
    Charity
    Date: 2017
    Issue Date: 2017-07-11 11:27:15 (UTC+8)
    Abstract: 租稅逃漏在租稅領域一直是許多人關注的議題，也是制定租稅政策時必須要考慮到的問題，本研究利用財政資訊中心民國94年至102年之綜合所得稅資料，使用間接推估法，利用納稅人捐贈支出推估其真實所得，觀察真實所得與申報所得之差異以推估所得短漏報情形。因本研究可以掌握歷年資料，在計算捐贈價格時使用前期價格，以避免內生性問題。實證結果顯示，歷年短漏報情形最為嚴重之所得為執行業務、利息、租賃與權利金及財產交易所得，由歷年各類所得短漏報變動趨勢可觀察到，逃漏稅程度隨時間逐漸下降，為財政部推動「電子申報繳稅作業」與「個人財產資料勾稽系統電子化」相互配合之成果，隨著資訊科技之進步，國稅局能更完整掌握納稅人所得資料，降低逃漏稅情形的發生。
    Reference: 吳文傑（2005），「台灣慈善捐贈的租稅誘因分析」，《經濟論文叢刊》，33(1)，97-111。
    張隆宏（2002），「台灣綜合所得稅之實證研究」，國立臺北大學經濟學研究所博士論文。
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    張文俊、陳勇達（2005），「所得來源與捐贈行為之關係－以台灣地區為例」，《財稅研究》，37(1)，111-131。
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    Description: 碩士
    國立政治大學
    財政學系
    104255007
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104255007
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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