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    Title: 綜合所得稅扣除額制度檢討
    An Analysis of Individual Income Tax Deduction in Taiwan
    Authors: 王奕文
    Wang, Yi-Wen
    Contributors: 陳國樑
    王奕文
    Wang, Yi-Wen
    Keywords: 綜合所得稅
    扣除額
    標準扣除額
    列舉扣除額
    政策效果
    Date: 2024
    Issue Date: 2024-09-04 14:16:04 (UTC+8)
    Abstract: 我國扣除額常被檢討過於氾濫,且從立委相關提案可以看到扣除額有過度擴
    張的傾向,當可扣除額金額偏高,會造成稅收流失、削弱綜合所得稅量能課稅的意義。回顧扣除額歷次改革,標準扣除額為較常調整之項目,不論係修法調整或依物價指數調整,皆不斷調高金額,標準扣除額提高可能使原本使用列舉扣除之納稅單位改採標準扣除額,進而弱化列舉扣除額之政策目的。惟過往文獻多為探討各項扣除額之公平程度以及法學理論,鮮少有標準扣除額之相關討論,故本研究以標準扣除額之政策效果角度切入探討。
    本研究分為兩部分,第一部分為各項扣除額現況分析及檢討,整理立法沿革
    及國內外相關文獻,探討各項扣除額之合理性並作出相關建議;第二部分以差異中的差異模型 (difference-in-differences, DID) 分析標準扣除額提高對使用列舉扣除額之納稅義務人占比的影響。以民國97、104、107年為標準扣除額改革年度,分析改制後列舉扣除比例下降程度,並以95、98、102年標準扣除額按消費者物價指數調整之效果為對照。
    實證結果顯示,列舉扣除比例在無外部因素影響下,會隨時間逐步上升,但
    標準扣除額的提高打斷該上升趨勢,在標準扣除額提高之政策年度,列舉扣除比例呈現顯著下降,而標準扣除額按消費者物價指數調整之年度則未有顯著的效果,說明標準扣除額提高將影響納稅人選擇扣除額的決策,並弱化列舉扣除額之意義。
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    110921053
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110921053
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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