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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/158049


    Title: 金融發展與逃漏稅：金融市場訊息不對稱的角色
    Financial Development and Tax Evasion: the Role of Asymmetric Infomration in Financial Market
    Authors: 洪福聲
    Contributors: 經濟系
    Date: 2019-03
    Issue Date: 2025-07-16 11:12:44 (UTC+8)
    Abstract: 逃漏稅與金融市場訊息不對稱的議題，現存文獻已經有廣泛的研究。不過現存的研究大都將這兩個議題分開處理，因此兩者之間的互動關係被大部分的文獻忽略了。然而，基於以下的兩個原因，逃漏稅與訊息不對稱的互動關係可能是一個重要的議題。第一、近期實證文獻發現金融發展程度愈高的國家，逃漏稅愈不嚴重。第二、金融發展程度愈高國家，訊息不對稱所引起的問題較為輕微。本計畫擬將訊息不對稱與逃漏稅相結合，探討金融發展與逃漏稅的互動關係，以提供近期實證文獻一個理論解釋。近期有兩篇文獻探討逃漏稅與訊息不對稱的互動關係，然而，這兩篇文章並未考量政府稅率與逃漏稅稽查政策，然而，稅率與逃漏稅稽查政策卻早已為財政學文獻認定是影響逃漏稅的重要因素。如本計畫書所述，若將稅率與逃漏稅稽查政策納入，這兩篇文章的結論也可能與近期實證文獻結果相異。此外，近期也有一篇文獻在內生成長模型中納入逃漏稅與訊息不對稱。然而，近期實證在發現逃漏稅與金融發展的關係時，並未涉及到經濟成長，然而，如果沒有經濟成長，此文的結論與近期實證文獻也不一致。本計畫有兩個主要的目標。第一、本計畫將內生化政府的稅率與逃漏稅稽查政策並探討逃漏稅與訊息不對稱的互動關係。第二、本計畫單純將研究重心放在逃漏稅與訊息不對稱之上，對於與近期實證文獻不相關的經濟成長課題，將不會出現。完成這兩個目標將可以為近期實證文獻，提供一個更完整、也更為直接的理論解釋。
    Tax evasion and asymmetric information in financial market have been studied very extensively in the theoretical literature. While both are related in some sense, researchers usually tackle each issue separately and hence the interaction between tax evasion and asymmetric information are largely ignored in economic studies. Based on the following two results from recent studies, this interaction is very important. First, recent empirical works have discovered a significant relationship between tax evasion and financial development. Second, financial development is closely related to informational problem. This proposed research project intends to weave tax evasion and informational imperfection in financial markets into a single framework and provides a theoretical explanation to the empirical relationship between tax evasion and financial development. Though some recent studies have examined this interaction, they ignore issues related to public policy and administration (such as tax rates and policy of tax enforcement). Because the literature of public finance has recognized that government policy of tax enforcement plays an important role in governing tax evasion, studies without considering tax rates and tax enforcement in fact cannot fully examined this interaction. Moreover, a study also examined this interaction in a model of endogenous growth. Because recent empirical works discovered the significant relationship between tax evasion and financial development without having any implication on economic growth, the result of this study may not be relevant to recent empirical works. Note also that, without economic growth, the conclusion of this study is not consistent with recent empirical works. The purpose of this proposed study is twofold. First, this study will examine the correlation between tax evasion and asymmetric information in financial market by endogenizing government tax rates and policies of tax enforcement. Second, this study will solely focus on tax evasion and asymmetric information without distracting factor such as economic growth. By accomplishing these two purposes, this proposed study can provide a complete and direct explanation to recent empirical studies.
    Relation: 科技部, MOST106-2410-H004-008, 106.08-107.07
    Data Type: report
    Appears in Collections:[經濟學系] 國科會研究計畫

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