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    Title: 遺產稅租稅規避與逃漏
    An Analysis of Estate Tax Avoidance and Evasion in Taiwan
    Authors: 高慧宇
    Contributors: 陳國樑
    高慧宇
    Keywords: 遺產稅
    租稅規避
    租稅逃漏
    Estate tax
    Tax avoidance
    Tax evasion
    Date: 2017
    Issue Date: 2017-08-10 09:43:47 (UTC+8)
    Abstract: 　　遺贈稅的課徵不論就效率或公平面都有足夠的理論基礎，但反觀過去十年的遺贈稅收佔整體賦稅的比例，遺產及贈與稅收的規模一直不高，僅有少部分的人需要繳稅。為了支應長照財源，遺產及贈與稅法於民國106年4月底三讀通過，此次修法是自民國98年修法以來另一項重大的變革。民國98年遺產及贈與稅由十級累進稅率改為單一稅率，大幅降低高財富水準者的租稅負擔，卻也產生財富集中於富有者的隱憂，影響遺產稅平均社會財富的社會意義。
    　　在不考慮稅基狹小的問題（遺產稅的課徵係針對應稅遺產淨額達一定水準者），遺產稅收規模有限的原因可能為稅法本身的租稅減免，或人為的租稅不順從。本文從合法的租稅規避與非法的租稅逃漏的角度切入，以民國90至104年度遺產稅申報資料，分析影響遺產稅租稅規避與影響逃漏的因素。合法的節稅管道中，相較於免稅額屬於定額的減除，須自行填報的扣除額更具有操控空間，實證結果指出未償債務、農業用地與公共設施保留地等扣除額具有稅盾效果，節稅利益隨稅率增加；本文在分析非法的租稅逃漏行為時，將個人逃漏決策分為是否逃漏與逃漏多寡，實證結果指出修法調降稅率後逃漏行為明顯減少，且從持有財產種類、減免規定的適用以及生前贈與行為能夠反映逃漏的傾向。最後，考慮到逃漏與否為繼承人選擇的結果，以Heckman兩階段估計修正，結果也顯示逃漏行為的確受到無法觀察的自我選擇因素影響。
    　　Despite that estate and gift tax are well-grounded based on efficiency and equity justification, the tax revenue collected accounts for a small portion of overall tax revenues for most countries. As a major part of the efforts to raise revenues for long-term care services, the government passed into law the amendment to raise estate and gift tax rate in April, 2017. This amendment is another major change to the estate and gift tax in Taiwan since 2009 when the government drastically changed the tax rate structure from a ten-bracket progressive rate schedule to a flat tax rate of 10% with a smaller tax base. As expected, the reform in 2009 greatly cut down the tax burden to those having large taxable estate, causing concerns of more concentrated of wealth among the riches.
    　　Stepping aside the problem of having a narrow tax base (the basic design of the estate tax is meant to be a class tax on "richest of the riches"), limited tax revenue of the estate tax can also be attributed to tax avoidance and tax evasion. Nevertheless, few studies provided convincing results on estate tax avoidance and evasion. Utilizing the estate tax returns data from 2001 to 2015 provided by the Ministry of Finance, this paper aims to analyzing estate tax avoidance and evasion in Taiwan. The study of tax avoidance focuses on tax deductions, and the evidence suggests the presence of strong tax saving effects. Regression analysis on tax evasion suggests that the 2009 reform reduced tax incompliance in general, and asset types, tax reliefs, and inter vivo gifts are correlated to the probability of evasion in particular. Finally, results from the Heckman’s two-stage estimation suggest the existence of unobserved missing variables related to both the decision to evade and the amount to evade.
    Reference: 林左裕與陳正芬（2005），「利用未償債務之扣除進行逃漏遺產稅之研究－Logit模式之應用」，《交大管理學報》，25，207–231。
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    Description: 碩士
    國立政治大學
    財政學系
    104255019
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104255019
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

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