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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59119


    Title: 核課期間與租稅逃漏
    Authors: 黃則強;翁堃嵐
    Contributors: 政大財政系
    Keywords: 核課期間;租稅逃漏;所得不確定性
    Date: 2012-03
    Issue Date: 2013-08-26 11:39:44 (UTC+8)
    Abstract: 本文設定一個包含核課期間的租稅逃漏模型來探討納稅人的逃漏稅行為。與傳統模型不同的是，納稅人在進行租稅逃漏時，核課期間的存在將使得納稅人課稅後的可支配所得遞延實現，這個性質將可能導致納稅人的消費決策受到扭曲，進而影響到其逃漏稅決策。依據本文的研究顯示，相對傳統文獻，納稅人的租稅依從率較高，亦就是說，忽略核課期間會高估租稅逃漏的程度，這個結果正可解釋為何實務上觀察到的租稅逃漏程度遠比理論模型所預測的輕微這個困惑。此外，考慮核課期間後，稅務機關的預期稅收較高，納稅人的預期效用水準較低。
    Relation:  人文及社會科學集刊, 24(1), 1-17
    Data Type: article
    Appears in Collections:[Department of Public Finance] Periodical Articles

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