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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/106957


    Title: 英國加值稅制度改革之評述
    Contributors: 黃明聖
    謝易澄
    Keywords: Mirrlees
    英國加值稅
    單一稅率
    差別稅率
    Abstract: Mirrlees et al. (2011) 針對英國2010年進行加值稅改革時建議英國政府應廢除加值稅現有的零稅率、優惠稅率及免稅,改採單一稅率加值稅 (uniform rate VAT),並引進配套全面補償較不富裕者,可惜最後未獲英國政府採行。Mirrlees et al. (2011) 將建議論點彙整在合著Tax by Design書中章節之第6章、第7章及第9章,本研究即針對此3章論點摘述並評述。
    Mirrlees et al. (2011) 在收集相關資訊及檢討分析英國加值稅制度情形,提出英國加值稅稅率結構調整及相關配套措施的論點,得到四點結論:
    一、加值稅課稅結構應符合生產效率主張,即採行單一標準稅率,以避免不同稅率課稅影響貨物的價格。二、為了簡化稅政,應全面廢除英國加值稅差別稅率。三、加值稅除了採行單一標準稅率外,還要搭配直接稅減免並提高福利給付補償方案,以矯正加值稅累退性。四、歐盟內建構逆向課稅、單一中間稅率、結算中心機制、發展電子支付系統及廢除貨物出口適用零稅率退稅制度,以防堵集團利用出口零稅率冒退稅之詐欺行為。
    本文對Mirrlees et al. (2011) 上述論點評述如下:一、差別稅率是因公平等考量而制定的,但實務上租稅制度無法達到全面生產效率的主張,因此支持廢除英國國內貨物零稅率及優惠稅率,改採單一標準稅率,但不可廢除免稅制度。二、支持直接稅減免並提高福利給付補償方案,比採加值稅優惠稅率更能有效的促進公平。三、為了有效減少出口零稅率冒退稅之詐欺行為,贊同英國逆向課稅制度及發展電子支付系統,但考量跨國間複雜的租稅制度及徵收管理問題,若要建立歐盟國家單一中間稅率制度、結算中心機制及廢除出口適用零稅率退稅制度,有非常高的執行困難度。
    Reference: 一、中文部分
    林華德 (1998),《當代財政學》,第8版,台北:大中國圖書公司。
    財政部編著 (2008),《2008主要國家稅制概要》,台北:財政部稅制委員會。
    徐偉初、歐俊男、謝文盛(2015),《財政學》,第4版,台北:華泰文化事業股份有限公司。
    黃明聖、徐偉初、黃淑惠、林惠雪 (2015),「調高營業稅徵收率1%挹注中央應負擔國民年金款項之影響」,衛生福利部104年度委託計畫。
    黃明聖 (2013),「日本提高加值型營業稅稅率之探討」,《當代財政》,第36期,頁39-46。
    黃明聖、黃淑惠 (2016),《租稅法規-理論與實務》,第7版,台北:五南圖書出版股份有限公司。
    黃源浩、朱浩文 (2013),「加值稅跨國境詐欺之研究:以歐盟「旋轉木馬」防杜措施為中心」,行政院國家科學委員會專題研究計畫期末報告。
    張盛和、許慈美、吳月琴、莊水吉 (2007),《銷售稅制度與實務(含關稅)》,台北:三民書局股份有限公司。
    賴珮瀅 (2014),《金融業營業稅課稅之研究》,國立政治大學行政管理碩士學程碩士論文。
    蔡昕妤 (2014),《英、法二國加值稅制、稅率及稅收之分析比較》,國立政治大學行政管理碩士學程碩士論文。
    蔡義明 (2007),《我國加值稅實施績效之探討》,國立政治大學行政管理碩士學程碩士論文。

    二、英文部分
    Adhikari, B. (2015), “When Does Introducing a Value-Added Tax Increase Economic Efficiency? Evidence from the Synthetic Control Method”, Job Market Paper (No.1524), 1-6.
    Agha, A. and J. Haughton (1996), “Designing VAT Systems:Some Efficiency Considerations”, The Review of Economics and Statistics, 78 (2), 303-308.
    Baumol, W. J. and D. F. Bradford (1970), “Optimal Departures from Marginal Cost Pricing”, The American Economic Review, 60 (3), 265-283.
    Charlet, A. and J. Owens (2010), “An International Perspective on VAT”, Tax Notes International, 59 (12), 943-954.
    Crossley, T.; D. Phillips and M. Wakefield (2009), “Value Added Tax”, The IFS green budget, 194-212.
    Crawford, I.; M. Keen and S. Smith (2010), “Value Added Tax and Excises”, Dimensions of Tax Design:The Mirrlees Review, Oxford:Oxford University Press for Institute for Fiscal Studies, 275-362.
    Diamond, P. A. and J. A. Mirrlees (1971), “ Optimal Taxation and Public Production I:Production Efficiency”, The American Economic Review, 61 (1), 8-27.
    Ebrill, L. P. (2001), The Modern VAT, International Monetary Fund.
    EU (2013), “Council Directive 2013/43/EU”, available at http://hb.betterregulation.com/external/Council%20Directive%202013%2043%20EU.pdf
    Freedman, Judith (2006), “Why Taxing the Micro-Business Is Not Simple-A cautionary Tale from The Old World”, Journal of The Australasian Tax Teachers Association, 2(1), 58-77.
    HMRC (2016), “VAT Registration Thresholds”, available at https://www.gov.uk/vat-registration-thresholds.
    HMRC (2016), “VAT Rates on Different Goods and Services”, available at https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services.
    HMRC (2016), “VAT Flat Rate Scheme”, available at https://www.gov.uk/vat-flat-rate-scheme/eligibility.
    HMRC (2016), “Budget 2015”, available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/416330/47881_Budget_2015_Web_Accessible.pdf.
    Keen, M. (2014), “Targeting, Cascading and Indirect Tax Design”, Indian Growth and Development Review”, 7(2), 181-201.
    Keen, M. and S. Smith (1996), “The Future of Value Added Tax in The European Union”, Economic Policy, 11(23), 373-420.
    Mirrlees, J.; S. Adam; T. Besley; R. Blundell; S. Bond; R. Chote; M. Gammie; P. Johnson; G. Myles and J. Poterba (2011), “The Mirrlees Revies:Conclusions and Recommendations for Reform”, Fiscal Studies, 32(3), 331-359.
    Mirrlees, J.; S. Adam; T. Besley; R. Blundell; S. Bond; R. Chote; M. Gammie; P. Johnson; G. Myles and J. Poterba (2011), Tax by Design, London:Oxford University Press.
    OECD (2014), Consumption Tax Trends 2014:VAT/GST and Excise Rates, Trends and Policy Issues, available at http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-tax-trends-2014_ctt-2014-en#.V-vBTih96hc#page1.
    OECD (2015), Rates of Value Added Tax (General Sales Tax), available at http://www.oecd.org/tax/tax-policy/tax-database.htm#VATTables.
    Ramsey, F. P. (1927), “A Contribution to The Theory of Taxation”, The Economic Journal, 37(145), 47-61.
    Samaduzzaman, M.; M. Ahmed and F. Zaman (2015), “VAT Increase and Impact on Consumers’ Consumption Habit”, Asian Journal of Finance & Accounting, 7(1), 105-116.
    Stern, Nicholas (1987), The Theory of Optimal Commodity and Income Taxation:An Introduction, Oxford:Oxford University Press.
    Tait, A. A. (1989), “Not So General Equilibrium and Not So Optimal Taxation”, Public Finance= Finances Publiques, 44(2), 169-182.
    Description: 碩士
    國立政治大學
    行政管理碩士學程
    102921001
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102921001
    Data Type: thesis
    Appears in Collections:[行政管理碩士學程(MEPA)] 學位論文

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