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| Title: | 違章建築的房屋稅課徵相關議題之研究
Taxation of Unauthorized Building Works |
| Authors: | 陳凱文 |
| Contributors: | 吳文傑
陳凱文 |
| Keywords: | 違章建築
房屋稅
Housing tax
Illegal building works
Unauthorized building works(UBWs) |
| Date: | 2017 |
| Issue Date: | 2017-08-10 09:43:59 (UTC+8) |
| Abstract: | 本文實證研究違章建築對於個人房屋稅稅負之影響，利用台北市地稅處2014年所進行之「台灣地區台北市房屋稅籍資料」，實證模型採用Ordinary Least Square(OLS)方式，依文山區違建共101065筆資料作為基底。實證結果發現，每增加一坪的違章建築，對個人房屋稅稅負的邊際貢獻是12元;每增加一坪的合法建物，對個人房屋稅稅負的邊際貢獻是200元。
我們也發現，在房屋類型變數中，合法建物坪數、違建坪數、總樓層、鋼筋混凝土造都對個人房屋稅稅負有顯著正向的影響，也就是說，當合法建物坪數、違建坪數、總樓層越高或是建材是鋼筋混凝土造的話，其個人房屋稅稅負就越高；而對違建比例、屋齡對於個人房屋稅稅負有顯著負向的影響，亦即當違建比例、屋齡越低的時候，個人房屋稅稅負則有越高的傾向。
This paper empirically investigates the effect of illegal building works on individual owner’s housing tax.Using the data from housing tax provided by Taipei Local Tax Bureau. Our OLS estimation results shows that the marginal contribution of the illegal building works on individual owner’s housing tax is 12(NTD); the marginal contribution of the legal building works on individual owner’s housing tax is 200(NTD).
We also find that living area, illegal building works area, floor, RC structure have significantly positive effect on individual owner’s housing tax; that is, if living area,or illegal building works area is more or the structure is RC,then individual owner’s housing tax will be more.However, the rate of illegal building works and age of the dwelling have significantly negative effect on individual owner’s housing tax; that is, if the rate of illegal building works or age of the dwelling becomes less, then individual owner’s housing tax will tend to be more. |
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| Description: | 碩士
國立政治大學
財政學系
104255022 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104255022 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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