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| Title: | 稅捐稽徵法十二條之一對稅捐裁罰之效果
The Effects of 12-1 of the Tax Collection Act to Tax Punishment |
| Authors: | 朱禹安 |
| Contributors: | 何怡澄
朱禹安 |
| Keywords: | 稅捐稽徵法十二條之一
實質課稅原則
稅捐法定主義
違章漏稅罰
12-1 of the Tax Collection Act
The Principle of Substantive Taxation
Principle of Taxation Under the Law
Punishment for Tax Evasion |
| Date: | 2013 |
| Issue Date: | 2014-07-21 15:45:41 (UTC+8) |
| Abstract: | 雖然1997年司法院大法官作成釋字第420號解釋，首次肯認「實質課稅原則」，但直至2009年5月13日立法院才終於增定稅捐稽徵法12條之一，將實質課稅原則納入法規，解決以往在租稅法律主義下缺乏法源根據的困境，使稽徵人員在民眾所採取的交易形式外觀上雖然不符合租稅構成要件，但實際上只要與常規交易下具有相同經濟實質時，能直接針對經濟實質予以課稅。
本研究利用我國五區國稅局十年統計資料，加入政策虛擬變數、時間趨勢變數以及其交互項進行迴歸分析，根據最小平方法(OLS)及固定最小平方虛擬變數模型(LSDV)，探討實質課稅原則入法後，因為稽徵執行力的提升，以平均罰鍰衡量納稅義務人租稅遵從度是否受到改變。
結果顯示實質課稅原則變數對於罰款變動有顯著正向效果，即增訂稅捐稽徵法12條之一更符合租稅法律主義，有助於稅捐單位稽徵效力的提升，所以可以顯著增加罰款收入；此外，本研究也發現實質課稅虛擬變數和時間趨勢交互項顯著為負，表示納稅義務人隨時間增加逐漸意識到稅捐稽徵法12條之一的重要性，故會減少規避行為使平均罰款額下降，顯示政府政策的執行會受到時間影響而產生不同效果。
The concept of The Principle of Substantive Taxation got approval from No. 420 constitutional interpretation by the Grand Justices in 1997 for the first time, but not until May 13, 2009 did the legislature promulgated 12-1 of the Tax Collection Act in article. Take the Principle of Substantive Taxation into legislation, tax collector have more convincing reasons to solve the dilemma of “Principle of Taxation under the Law”. Most important, it emphasizes the beneficiaries of economic substance as taxpayers, instead of according to the surface of tax regulations to determine the taxpayers.
This study use panel data from National Tax Administration of five regions to examine the effects of the legislature promulgated 12-1 of the Tax Collection Act in 2009. We adopt the methods of ordinary least squares (OLS) and Least Square Dummy Variable Model (LSDV), and adding the reform dummy variables, time trend variable and its interaction term into regression to examine whether the enhancement of tax enforcement could increase the average fines or not.
The results show that the reform dummy variable has a positive and significant impact on tax evasion collections per fine, that is formulated 12-1 of the Tax Collection Act more in line with the Principle of Taxation under the Law. Besides, the interaction term of reform dummy variable and time trend variable has a negative effect on per fine, which means that taxpayers gradually realize the importance of the regulation over time after the reform. Therefore, taxpayers will reduce tax evasion behavior to decrease the fine collections. |
| Reference: | 一、 中文文獻
1.王宗富(2001)，「臺灣地區國稅之租稅稽徵機關效率分析」，國立中山大學企業管理學系研究所論文。
2.巫美薇(2010)，「稅務案件爭訟原因之探討」，逢甲大學財稅研究所碩士論文。
3.邢愷明(2011)，「實質課稅原則在租稅規避上的運用」，《臺北市政府 100 年度自行研究報告》，臺北市稅捐稽徵處。
4.柯格鐘(2009) ，「論實質課稅原則」，《訴願專論選輯—訴願新制專論系列之十》，290-340。
5.許志文、謝昌君(2013)，「從稅捐稽徵法第12條之1修正看我國申請租稅解釋之實務」，經濟日報。
6.許祺昌、林志翔、曾淑惠(2011)，「從實質課稅原則案例看稅捐稽徵法第12條之1的未來修法方向」，《會計研究月刊》，第306期，98-108。
7.陳明進(2006)，「稽徵機關稅務查核對營利事業短漏報所得之影響」，《經濟論》，34(2)，213-250。
8.陳東興(2002)，「財政部國稅局人力配置與稽徵績效之探討」，國立政治大學行政管理碩士學程論文。
9.陳清秀(2006)，「稅法總論」，元照出版社。
10.陳清秀(2008)，「實質課稅原則裁判之研討」，《法令月刊》，102-138。
11.陳瑄羚(2009)，「臺灣地區國稅之租稅稽徵機關效率分析」，朝陽科技大學會計所論文。
12.黃國銘(2007)，「從美國法談實質課稅原則之適用-兼評臺北高等行政法院91年度訴字第2254號判決」，司法官46期學員法學研究報告合集(四)。
13.葛克昌(2011)，「租稅法發展專題回顧：近年來行政法院判決之分析」，《國立臺灣大學法學論叢》，第40卷特刊，1907-1944。
14.蔡朝安、周泰維(2011)，「實質課稅原則內涵之再探」，《會計研究月刊》，第306期，86-97。
15.盧天成(2006)，「由釋字第420號解釋租稅規避之防杜」，《軍法專刊》，52(4)，92-115。
二、 英文文獻
1.Das-Gupta, Arindam, Shanto Ghosh, and Dilip Mookherjee (2004), “Tax Administration Reform and Taxpayer Compliance in India,” International Tax and Public Finance, 11,575-600.
2.Desai, Mihir A., Alexander Dyck, and Luigi Zingales (2007), “Theft and taxes,” Journal of Financial Economics, 84, 591-623.
3.Dubin, Jeffrey A., Michael J. Graetz, and Louis L. Wilde (1990), “The Effect of Audit Rates on the Federal Individual Income Tax,”National Tax Journal, 43 (4), 395-409.
4.Gupta, Sanjay and Dan Lynch (2012), “The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections,”presented at American Taxation Association Midyear Meeting: Research-In-Process.
5.Hunter, William J. and Michael A. Nelson (1996), “An IRS Production Function,” National Tax Journal, 49(1), 105-115.
6.Kahn Charles, Milton, Emilson Caputo Delfino Silva and James P. Ziliak (2001), “Performance-Based Wages in Tax Collection: The Brazilian Tax Collection Reform and Its Effects,” The Economic Journal, 111, 188-205.
7.Nagac, Kadir (2013), “Effect of Tax Administration Reform and Audits on Tax Evasion in Turkey,”Review of Middle East economics and financ, 8(3), 1-23.
8.Serra, Pablo (2003), “Measuring the Performance of Chile’s Tax Administration,”National Tax Journal, 56(2), 373-383.
9.Slemrod, Joel, Marsha Blumenthal, and Charles Christian (2001), “Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota,”Journal of Public Economics, 79(3), 455-483.
10.Tanzi,V. and Anthony J. Pellechio(1995) ,“The Reform of Tax Administration ,”IMF WP/95/22, February, Washington: IMF.
11.Tauchen Helen V., Ann Dryden Witte, and Kurt J. Beron (1992), “Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data,”Journal of Quantitative Criminology, 9(2), 177-202. |
| Description: | 碩士
國立政治大學
財政研究所
101255026
102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0101255026 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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