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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30274


    Title: 會計師簽證、稅務選查與租稅逃漏之關聯性：以自我選擇模型分析
    The Effects of Audit Selection and Usage of CPA Attestation on Tax Evasions: A Self-selection Analysis
    Authors: 洪聖閔
    Hung, Sheng-Min
    Contributors: 陳明進
    Chen, Ming-Chin
    洪聖閔
    Hung, Sheng-Min
    Keywords: 會計師簽證
    稅務選查
    租稅逃漏
    托賓自我選擇模型
    CPA-attestation
    Audit selection
    Tax evasion
    Tobit with self-selection
    Date: 2004
    Issue Date: 2009-09-11 17:34:45 (UTC+8)
    Abstract: 本研究使用台灣的營利事業所得稅資料並且以托賓自我選擇模型來檢視租稅逃漏、稅務選查與會計師稅務簽證三者的關聯性。實證結果顯示台灣的稅務機關在查核預算的限制之下會進行有系統的稅務選查程序；進一步來說，使用會計師稅務簽證的企業組織較不易被稅務機關選查。此外，企業組織的重要特徵如規模、財務狀況、獲利能力以及會計師稅務簽證的使用與否將會影響企業組織的租稅逃漏額。最後，我們發現會計師稅務簽證的使用對於租稅逃漏的影響會隨著公司的規模大小而改變，營收大於一億的企業組織若使用會計師稅務簽證將會比未使用會計師稅務簽證的企業組織有更高的逃漏稅額。因此，我們認為與會計師稅務簽證相關的政策法規可能需要重新評估是否適切。
    This study uses the business income tax dada in Taiwan to
    empirically examine the relationships between audit selection, tax evasion, and the usage of CPA-attestation. Tobit model with self-selection is used in this study. Empirical results provide evidence that tax agencies in Taiwan employ a systematic audit selection process, subject to the constraints of audit budgets.
    Additionally, firms using CPA-attestation are less likely to be selected for audit. The results also provide evidence that some important characteristics of firms, such as size, financial position, profitability, and the usage of CPA-attestation,
    may influence the amount of tax evasion. Finally, we find that the effect of CPA-attestation on tax evasion may vary with different sizes of firms using CPA-attestation. Hence, the policy and tax regulations associated with the usage of CPA-attestation may need to be re-evaluated.
    Reference: 1. Anderson, S. E. and A. D. Cuccia. 2000. A closer examination of the economic incentives created by tax return preparer penalties. The Journal of the American Taxation Association 22: 56-77.
    2. Andreoni, J., B. Erard, and J. S. Feinstein. 1998. Tax compliance. Journal of Economic Literature 36: 818-860.
    3. Allingham, M. G. and A. Sandmo. 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics 1: 323-338.
    4. Alm, J., R. Bahl, and M. N. Murray. 1993. Audit selection and income tax underreporting in the tax compliance game. Journal of Development Economics 42: 1-33.
    5. Alm, J., C. Blacewell, and M. McKee. 2004. Audit selection and firm compliance with a broad-based sales tax. The Journal of the American Taxation Association 57: 209-227.
    6. Chang, O. H. and J. J. Schultz Jr. 1990. The income tax withholding phenomenon: Evidence from TCMP data.The Journal of the American Taxation Association 12: 88-93.
    7. Christensen, A. L. 1992. Evaluation of tax Services: a Client and preparer perspective. The Journal of the American Taxation Association 14: 60-87.
    8. Christian, C. W., S. Gupta, and S. Lin. 1993. Determinants of Tax Preparer Usage: Evidence from Panel Data. National Tax Journal 46: 487-503.
    9. Chu, C. Y. Cyrus. 1988. Causes and indicators of business income tax from Taiwan: an application of the MIMIC model. Taiwan Economic Review 16 ( in Chinese ): 481-489.
    10. Erard, B. 1993. Taxation with representation: an analysis of the role of tax practitioners in tax compliance. Journal of Public Economics 52: 163-197.
    11. Erard, B. and J. S. Feinstein. 1994. Honesty and evasion in the tax compliance game. RAND Journal of Economics 25: 1-19.
    12. Feltham, G. D. and S. M. Paquette. 2002. The interrelationship between estimated tax payments
    and taxpayer compliance. The Journal of the American Taxation Association 24: 27-45.
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    14. Heckman, J. J. 1979. Sample selection bias as a
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    16. Hsu, C. Y. 1979. The functions of the CPA-attested tax return in Repubic of China. M.A. Thesis. National Chengchi University, Taipei. (in Chinese)
    17. Hsu, L. H. 1995. Research on tax system of CPA in Taiwan. M.A. Thesis. Chung Hua University, Hsinchu. (in Chinese)
    18. Huang, C. F. 1998. A Research on Factors of Medium-Size Enterprises Employing CPA in Taiwan. M.A. Thesis. National Taiwan University, Taipei. (in Chinese)
    19. Kahneman, D. and A. Tversky. 1979. Prospect theory: an analysis of decision under risk. Econometrica 47: 263-291.
    20. Kleppers, S., M. Mazur, and D. Nagin. 1991. Expert intermediaries and legal compliance: the case of tax preparers. Journal of Law and Economics 34: 205-229.
    21. Lee, L. F. 1982. Some approaches to the correction of selectivity bias. Review of Economic Studies 49: 355-372.
    22. ——-. 1983. Generalized econometric models with selectivity. Econometrica 51: 507-512.
    23. Lee, T. Y. 1994. An Empirical Study For The CPA Attestation Function In The Profit-seeking Enterprise Income Tax. M.A. Thesis. Soochow University, Taipei. (in Chinese)
    24. Lin, H. L. 2002. The Determinants of the Usage of CPA Attested Tax Returns before and after the Tax Integration System. M.A. Thesis. National Taiwan University, Taipei. (in Chinese)
    25. Lin, S. 2000. CPA attested tax returns and tax evasion. Taiwan Accounting Review 1: 15-36.
    26 Maddala, G. S. 1983. Limited Dependent and Qualitative Variables in Econometrics. Econometric Society Monographs in Qualitative Economics No.3. New York, NY: Cambridge
    University Press.
    27. Murray, M. N. 1995. Sales tax compliance and audit selection. National Tax Journal 48: 515-530.
    28. Reinganum, J. F. and L. L. Wilde. 1986. Equilibrium verification and reporting policies in a model of tax compliance. International Economic Review 27: 739-760.
    29. Wang, Y. H., C. P. Lee, H. T. Fai, S. C. Wang, and G. S. Hwang. 1993. The benefit of using CPA attested tax return research. Report of the Department of Accounting, National Chung
    Hsing University. (in Chinese)
    Description: 碩士
    國立政治大學
    會計研究所
    91353018
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0913530181
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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