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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/92500


    Title: 租稅逃漏之研究
    Authors: 黃耀輝
    Huang, Yue-Hui
    Contributors: 李金桐
    Li, Jin-Tong
    黃耀輝
    Huang, Yue-Hui
    Keywords: 逃稅
    租稅逃漏
    資源配置
    稅務員貪污
    賭博模式
    外交
    國際關係
    DIPLOMACY
    INTERNATIONAL-RELATIONSHIP
    Date: 1980
    Issue Date: 2016-05-06 10:02:42 (UTC+8)
    Abstract: 關於逃稅行為之理論分析,傳統模型均只就納稅義務人「賭博」模式處理。本文則加
    以修正擴充,兼顧財政當局資源配置及稅務員貪污行為等因素,試以征納雙方之行為
    ,構成一逃稅供需模型,並做比較靜態分析。然後,再以社會損失最小觀點,探討最
    適逃稅量。
    依據該模型,引用我國逃稅估計相關資料,對稅務行政、逃稅結構以及稅負差異,做
    實證研究。最後就實證發現,提出個人看法,以為結論。
    Description: 碩士
    國立政治大學
    外交學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002007536
    Data Type: thesis
    Appears in Collections:[外交學系] 學位論文

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