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| Title: | 支付方式對商品及勞務稅收之影響： 以九個OECD國家為例
The Effects of Payment Methods on Tax Revenues on Goods and Services：Evidence from Nine OECD Countries |
| Authors: | 林君穎
Lin, Chun-Ying |
| Contributors: | 吳文傑
Wu, Wen-Chieh
林君穎
Lin, Chun-Ying |
| Keywords: | 非現金支付
現金支付
避稅
商品及勞務稅收
Non-cash payments
Cash payment
Tax evasion
Tax on goods and services |
| Date: | 2019 |
| Issue Date: | 2019-08-07 17:19:47 (UTC+8) |
| Abstract: | 無
With the rapid development of technology, information dissemination has become faster and faster, and everyone`s living habits have changed. If we focus on the financial technology, the popularization of non-cash payment methods has gradually improved the people`s perception and acceptance of smart technology through the daily consumption behavior of the people.
The feature of non-cash payments is that they can be tracked, as long as there are transactions that must leave a record. This characteristic mitigates the tax evasion situation, and raise the government`s tax revenue. Furthermore, it makes the transactions more transparent.
This paper uses 9 OECD countries as the samples, including Australia, Belgium, Germany, Italy, Korea, Mexico, Sweden, Turkey, and the United Kingdom, to verify whether the government can really reduce the amount of tax evasion and increase tax revenue through the popularization of non-cash payment methods.
According to the empirical results, there is a statistically significant positive correlation between non-cash transactions and tax revenue on goods and services, the volume and value are both significant at 1% level. As for the volume of cash transactions and the value of cash transactions, there is no statistically significant impact on tax revenue on goods and services. |
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| Description: | 碩士
國立政治大學
應用經濟與社會發展英語碩士學位學程(IMES)
106266002 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106266002 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900299 |
| Appears in Collections: | [應用經濟與社會發展英語碩士學位學程 (IMES)] 學位論文
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