政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/125102

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/125102

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文笔数/总笔数 : 113318/144297 (79%)
造访人次 : 51029427 在线人数 : 900

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

搜寻范围

查询小技巧：

您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果

若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据

进阶搜寻

主页 ‧ 登入 ‧ 上传 ‧ 说明 ‧ 关于政大典藏 ‧ 管理

到手机版

政大機構典藏 > 社會科學學院 > 應用經濟與社會發展英語碩士學位學程 (IMES) > 學位論文 > Item 140.119/125102

请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/125102

题名:	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
作者:	林君穎 Lin, Chun-Ying
贡献者:	吳文傑 Wu, Wen-Chieh 林君穎 Lin, Chun-Ying
关键词:	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
日期:	2019
上传时间:	2019-08-07 17:19:47 (UTC+8)
摘要:	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.
參考文獻:	Adair, P. (2017). The Non-Observed Economy in the European Union Countries (EU-15): A Comparative Analysis of Estimates. Tax Evasion and the Shadow Economy. doi:10.4337/9781781006740.00014 Agha, A., & Haughton, J. (1996). Designing Vat Systems: Some Efficiency Considerations. The Review of Economics and Statistics, 78(2), 303. doi:10.2307/2109932 Aizenman, J., & Jinjarak, Y. (2005). The Collection Efficiency of the Value Added Tax: Theory and International Evidence. doi:10.3386/w11539 Andrejovská, A., & Puliková, V. (1992). Tax Revenues in the Context of Economic Determinants. Montenegrin Journal of Economics, 14(1), 133-141. doi:10.14254/1800-5845/2018.14-1.10 Bajada, C., & Schneider, F. (2009). Unemployment and the Shadow Economy in the OECD. Revue économique, 60(5), 1033-1067. doi:10.3917/reco.605.1033 Basheer, M. F., Ahmad, A. A., & Hassan, S. G. (2018). Impact of economic and financial factors on tax revenue: Evidence from the Middle East countries. Accounting, 53-60. doi:10.5267/j.ac.2018.8.001 Ebeke, C., & Ehrhart, H. (2013). Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies. SSRN Electronic Journal. doi:10.2139/ssrn.2209211 Eilat, Y., & Zinnes, C. (2000). The Evolution of the Shadow Economy in Transition Countries: Consequences for Economic Growth and Donor Assistance. CAER II Discussion Paper No. 83 Eilat, Y., & Zinnes, C. (2002). The Shadow Economy in Transition Countries: Friend or Foe? A Policy Perspective. World Development, 30(7), 1233-1254. doi:10.1016/s0305-750x(02)00036-0 Entela Velaj, & Llambi Prendi (2014). Tax revenue- the determinant factors- the case of Albania. European Scientific Journal September 2014 /SPECIAL/ edition Vol.1 ISSN: 1857 – 7881 (Print), e - ISSN 1857- 7431 Giles, D. E., Werkneh, G. T., & Johnson, B. J. (2001). Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. Economic Record, 77(237), 148-159. doi:10.1111/1475-4932.00010 Goolsbee, A., & Zittrain, J. (1999). Evaluating the Costs and Benefits of Taxing Internet Commerce. SSRN Electronic Journal. doi:10.2139/ssrn.175666 Hien, J. (2018). Tax Evasion in Italy. Oxford Scholarship Online. doi:10.1093/oso/9780198796817.003.0004 Immordino, G., & Russo, F. F. (2018). Cashless payments and tax evasion. European Journal of Political Economy, 55, 36-43. doi:10.1016/j.ejpoleco.2017.11.001 Kirchgässner, G. (2011). Tax Morale, Tax Evasion and the Shadow Economy. Handbook on the Shadow Economy. doi:10.4337/9780857930880.00019 Mansour Zarra-Nezhad, Majid Sheikh Ansari, & Mahvash Moradi (2016). Determinants of Tax Revenue: Does Liberalization Boost or Decline It? Journal of Economic Cooperation and Development, 37, 2, 103-126 Medina, L., & Schneider, F. (2018). Shadow Economies Around the World: What Did We Learn Over the Last 20 Years? IMF Working Papers, 18(17), 1. doi:10.5089/9781484338636.001 Robert Listfield, & Fernando Montes-Negret (1994) Modernizing Payment Systems in Emerging Economies. POLICY RESEARCH WORKING PAPER 1336 Samuel Antwi, Atta Mills Fiifi Emire Ebenezer, & Xicang Zhao (2012) Impact of VAT Rate Changes on VAT Revenue in Ghana. International Journal of Social Science Tomorrow Vol. 1 No. 10. Surajit Malakar, & Ravi Chatterjee (2016). Demonetization in Emerging Markets: Boon or Bane. Kindler Vol. XVI / No. 1&2 / Jan-Jun 2016, Jul-Dec 2016 Vito Tanzi (1980). The underground economy in the United States: Estimates and implications. Moneta e Credito 135(4):427-453 Wang, D. H., Yu, T. H., & Hu, H. (2012). On the asymmetric relationship between the size of the underground economy and the change in effective tax rate in Taiwan. Economics Letters, 117(1), 340-343. doi:10.1016/j.econlet.2012.04.041
描述:	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
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0106266002
数据类型:	thesis
DOI:	10.6814/NCCU201900299
显示于类别:	[應用經濟與社會發展英語碩士學位學程 (IMES)] 學位論文

文件中的档案:

档案	大小	格式	浏览次数
600201.pdf	4488Kb	Adobe PDF2	0	检视/开启

在政大典藏中所有的数据项都受到原著作权保护.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - 回馈