政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/97092
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113311/144292 (79%)
造訪人次 : 50942600      線上人數 : 1003
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97092


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/97092


    題名: 國稅局選案查核與企業租稅逃漏之探討
    其他題名: Tax Evasion and Audit Selection
    作者: 黃美祝;林世銘
    Huang, Mei-Juh;Lin, Su-Ming
    關鍵詞: 租稅逃漏;選案查核率;聯立方程模型
    Tax evasion;Audit selection rate;Simultaneous equations model
    日期: 2009-01
    上傳時間: 2016-05-31 16:55:30 (UTC+8)
    摘要: 考量國稅局選案查核率與逃漏稅行為之內生關係，本研究應用聯立方程模型探討民國89年至91年度台灣營利事業所得稅之租稅逃漏情形，並分別利用Tobit及Probit模型來分析營利事業租稅逃漏及國稅局選案查核時之各項影響因素。實證結果顯示我國國稅局於選案查核時，對各申報案件之選案查核受到各案件申報行為、案件特性及查核資源等因素所影響。可見國稅局在有限的查核預算及人力下，會有系統性的採用特定之查核法則來進行其選案查核程序。此外，本文亦發現在其他條件不變下，採用會計師稅務簽證、流動性較高及享有租稅減免優惠等申報案件，其所得稅逃漏情形較少；另一方面，課稅所得愈多、負債比率較高、逾期申報及申報時仍須補稅之營利事業，其逃漏情形則較高，可見營利事業之逃漏行為顯著受到其本身之特性所影響。然而，本文並未發現國稅局之選案查核率對各申報案件當年度及以後兩個年度之租稅逃漏有遏阻之作用。
    This study uses Taiwan’s business income tax returns data from 2000 to 2002 and Tobit and Probit models to simultaneously investigate the determinants of audit selection and business income tax evasion behavior. Our findings indicate that Taiwan’s tax authorities employ a systematic audit selection process based on the availability of audit resources and the information reported by the taxpayers to select returns for audit. Firms with CPA-attested tax return, adequate liquidity and tax preference status will more likely behave in compliance with tax laws. Other firm characteristics including levels of taxable income and debt ratio, history of missing filing deadlines, and the tax-payment-due status at filing time have significant positive association with noncompliant tax reporting behavior. However, our results fail to support the notion that higher likelihood of tax audit may serve as a deterrent to corporate tax noncompliance in Taiwan.
    關聯: 會計評論, 48,35-66頁
    International Journal of Accounting Studies
    資料類型: article
    顯示於類別:[會計評論] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    48-2(p.45-66).pdf366KbAdobe PDF2642檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋