政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34752

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34752

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/34752

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34752

Title:	獨佔廠商生產及逃稅決策─核定成本不確定的情況
Authors:	方裕僊
Contributors:	翁堃嵐方裕僊
Keywords:	逃漏稅核定成本不確定利潤稅中立性
Date:	2005
Issue Date:	2009-09-18 11:05:08 (UTC+8)
Abstract:	有鑑於過去有關逃漏稅決策的研究也都假設納稅人對於自己的稅負掌握完全資訊，然而現實情況則不然。在現實情況中，稽徵機關可能因為稅法制定的不完善、稽徵程序的繁複或稅務人員的訓練成效不一，使得其核定納稅人的所得水準出現或高或低的情形。由此可知，納稅人的逃漏稅決策除了面臨會被查核的風險外，還可能面臨稽徵機關核定所得不確定的風險。因此本文將此現象反應在生產者決策中，試圖探討當獨占廠商面對核定成本的不確定時，其生產決策與逃漏稅決策間的關係會不會產生變化，而在考量核定成本不確定的情況下，利潤稅的中立性是否會被推翻。本文證明在考量核定成本不確定的情況下，利潤稅的中立性將不成立，此時廠商逃漏稅決策下的最適生產量將大於或小於未考慮逃漏稅決策下的數量。
Reference:	Allingham, M. G., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public conomics, 1, 323-338. Andreoni, J., B. Erard, and J. Feinstein (1998), “Tax compliance,” Journal of Economic Literature, 36, 818-860. Beck, P. J., and Woon-Oh Jung (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 8, 1–27. Cowell, Frank A. (1985), “The Economic Analysis of Tax Evasion,” Bulletin of Economic Research, 37, 163-193. Cowell, Frank A. (1990), Cheating the Government: The Economics of Evasion, Cambridge: MIT Press. Kreutzer, D. and D.R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39, 241-243. Kreutzer, D. and D.R. Lee (1988), “Tax Evasion and Monopoly Output Decisions: A Reply,” National Tax Journal, 41, 583-584. Lee, K. (1998), “Tax Evasion, Monopoly, and Nonneutral Profit Taxes,” National Tax Journal, 51, 333-338. Marrelli, M. (1984), “On Indirect Tax Evasion,” Journal of Public Economics, 25, 181-196. Paul, B. and Jung, W. (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 1-27. Slemrod, J. and Yitzhaki, S. (2002), Tax avoidance, evasion, and administration, in: A. Auerbach, M. Feldstein, eds., Handbook of Public Economics, Volume 3, North-Hollard, Amsterdam, 1423-1470. Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581. Wang, L.F.S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18, 480-487. Yaniv, G.. (1988), “Withholding and Non-withheld Tax Evasion,” Journal of Public Economics, 35, 183-204. Yaniv, G.. (1995), “A note on the Tax-Evading Firm,” National Tax Journal,48, 113-120. Yaniv, G.. (1996), “Tax Evasion and Output Decisions: Note,” Public Finance Quarterly, 24, 501-505. Yitzhaki, S. (1974), “A note on income tax evasion: a theoretical analysis,” Journal of Public Economics, 3, 201-202. Yitzhaki, S. (1987), “On the excess burden of tax evasion,” Public Finance Quarterly, 15, 123-137.
Description:	碩士國立政治大學財政研究所 92255024 94
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0922550241
Data Type:	thesis
Appears in Collections:	[Department of Public Finance] Theses

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