政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/32335
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51758111      Online Users : 533
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/32335


    Title: 俄羅斯實行單一稅率所得稅制之研究
    Authors: 洪英綜
    Hung, Ying Tsung
    Contributors: 黃明聖
    洪英綜
    Hung, Ying Tsung
    Keywords: 單一稅率
    俄羅斯
    flat tax
    Date: 2007
    Issue Date: 2009-09-14 13:41:35 (UTC+8)
    Abstract: 本論文研究主要針對理論上討論以久的單一稅率 (flat tax) 所得稅制度進行深入研究，理論上討論許久的單一稅率制度己經在世界各國廣為實行，而單一稅率所得稅制度，不僅可降低稽徵成本，更可讓納稅義務人誠實申報所得。簡單來說，單一稅率就是對每個人及課稅所得項目，課徵用同樣的單一稅率；也就是無論貧富，所得在一定免稅額以上，皆課以同一比率的稅額。由於除了免稅額外，不再提供任何扣除額及租稅優惠減免項目，因此單一稅率制度之稅基更為寬廣，符合水平公平；簡化稅制也將大幅降低徵納雙方的成本（包括稽徵成本、資訊成本與遵從成本等），而且因為稅制設計出適當的免稅額，即使實行單一稅率，所得愈高者其稅額占所得比例仍然呈現平均有效稅率遞增的現象，因此稅制仍然具有累進效果，打破大多數人誤以為「單一稅率不符垂直公平的迷思」。
    美國兩位學者 Hall and Rabushka (1981) 提出單一稅率的所得稅制改革思想，即使未獲美國政府實行，幾十年後卻廣為許多歐洲國家所實施。1994年波羅的海地區的愛沙尼亞 (Estonia)、拉脫維亞 (Latvia)、立陶宛 (Lithuania) 陸續實施單一稅率所得稅制，尤其以俄羅實行稅制改革績效最為顯著，本文將更進一步研究分析單一稅率制度的理論基礎及對俄羅斯國實行單一稅率制度的具體設計內容及成果更詳細的探討。
    Reference: 中文部分：
    王承宗，(1998)，「俄羅斯經濟概況與發展前景」，《問題與研究月刊》，第37卷第2期，頁37-54。
    王承宗，(1999)，「俄羅斯財政困境與金融問題」，《美歐季刊》，第13卷第2期，頁205-227。
    牟玲芳，(1999)，「世紀焦點----俄羅斯」，http://www.eximbank.com.tw/ eximbank/eximdocs/comment/Russia/mou/focus-russia.htm。
    牟玲芳，(2000)，「啟動經濟改革列車，俄羅斯稅制改革」，http:// www. eximbank.com .tw/eximbank/eximdocs/news/russia/mou/Russia-Tax-Reform-890602.htm。
    黃明聖，(2008)，「俄羅斯2001年個人所得稅制改革」，財政永續發展學術研討會，台北：政治大學社會科學院財稅政策與制度研究中心。
    唐娟，(2005)，《單一稅思想及借鑒》，山東大學財政所碩士論文。
    陳斌，(2005)，《關於我國個人所得稅實行單一稅改革研究》。中央財經大學財政所碩士論文。
    強風文檔庫，(2004)，「單一稅：所得稅制度改革的新思路」，http://www.xon.cn/
    class/33099.html。
    經濟日報，(2005)，「何不以公平又有效的均一稅率制另起爐灶」，2005年9月2日。
    經濟部投資業務處，(2008)，「俄羅斯投資環境簡介」，台北：經濟部。
    葉建宇，(2004)，《我國個人所得稅制改革的新思路》，浙江財經學院財政與公共管理學院。
    趙念祁，(2006)，《所得稅單一稅率制度之模擬分析》，台灣大學會計研究所碩士論文。
    英文部分：
    Auerbach, J Alan (1997), ”The Future of Fundamental Tax Reform”, American Economic Review, 87, 43~46.
    Grecu, Andrei (2004), Flat Tax - The British Case, London: Adam Smith Institute http://www.adamsmith.org/pdf/flattax.pdf.
    Bernstam, Michael S. and Alvin Rabushka (2000), “Russia Adopts 13% Flat Tax”, http://www.russianeconomy.org/comments/072600.html
    BOFIT (2004), Russia Review 7-8/2004, http://www.bof.fi/bofit/fin/4ruec/index.stm.
    Ebrill, Liam and Oleh Havrylyshyn (1999), Tax Reform in the Baltics, Russia, and other Countries of the Former Soviet Union, IMF Occasional Paper. No.182.
    Egorova, Elena and Yuri Petrov (1997), A Comparative Study of Taxation in Foreign Countries and the Reform of the Russian Tax System. Economic Systems. Vol.21. No.4.
    Funke, Michael (2002), Determining the taxation and investment impacts of Estonia’s 2000 income tax reform, http://www.bof.fi/NR/rdonlyres/83F23BAB-9BA3- 470F-9054-323B1649CF68/0/bon1501.pdf.
    Forbes, Steve (2005), Flat Tax Revolution, Washington: Regnery Publishing.
    Finansovye, Izvestiya (2004), Pravitel`stvo realizuet ideyu iz`yatiya prirodnoy renty, http://www.finiz.ru/cfin/tmpl-art/id_art-817889.
    Gorodnichenko, Yuriy; Jorge Martinez-Vazquez and Klara Sabirianova Peter (2008), ”Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia”, NBER working paper, WP/13719.
    Gavrilenkov, Evgeny (2000), Permanent Crisis in Russia: Selected Problems of Macroeconomic Performance, Restructuring, Stabilizing and Modernizing the New Russia. Berlin.
    Gavrilenkov, Evgeny (2000c), Towards Credible Monetary and Fiscal Policies in Russia, Restructuring, Stabilizing and Modernizing the New Russia. Berlin.
    Gray, Cheryl; Tracy Lane, and Aristomene Varoudakis (2007), “Fiscal Policy and Economic Growth”, Washington D.C.；World Bank.
    Hall, Robert E. and Alvin Rabushka (1995), The Flat Tax, Second Edition, Stanford, CA: Hoover Institution Press.
    Hall,Robert E. and Alvin Rabushka (2006), “The Russian Economy: Comments, Essays, and Speeches”, http://www.hoover.org/research/russianecon/ essays.
    Hall, Robert E.; Alvin Rabushka, Dick Armey, Robert Eisner and Herbert Stein (1996), Fairness and Efficiency in the Flat tax, Washington D.C.：The American Enterprise Institute.
    Hellevig, Jon; Artem Usov and Tauno Tiusanen (2005), The Russian Tax Reform Paving Way for Investments, Finland: Northern Dimension Research Centre .
    Ivanova, Anna; Michael Keen and Alexander Klemm (2005), ”The Russian Flat Tax Reform”, IMF working paper, WP/05/16.
    Kapustkin, Vadim (2007), Business Environment In Russia Assessment By Local Scholars, Finland: Northern dimension Research Centre.
    Kurdyukov, Denis (2004), “Tax Reform in Russia: Current Situation”, http:// www .russianamericanchamber.org/newsletter/Fall04V12N2/RusTaxReform04.posts.
    Loungani, Prakash (2005), “The New Russian Revolution?”, IMF Survey, 21st February, 42.
    Murdock, Deroy (2002), “Russia’s Single-rate Tax”, http://www.freerepublic.com /focus/fr/638657/posts.
    Papp, Tamas K.; Elod Takats (2008), ”Tax Rate Cuts and Tax Compliance- The Laffer Curve Revisited”, IMF Working Paper, WP/08/7.
    Peter, Sabirianova; Klara, Steve Buttrick, and Denvil Duncan (2007), ”Global Reform of Personal Income Taxation, 1981-2005; Evidence from 189 Countries, ” AYSPS International Studies Program Working Paper, No. 07/21.
    Rabushka, Alvin (2002), “Where the Flat Tax Goes from Here”, http://www–hoo ver.stanford.edu/pubaffairs/we/2002/rabushka_0502.pdf.
    Rabushka, Alvin (2002), “The Flat Tax at Work in Russia”, The Russian Economy: Comments, Essays, and Speeches, Hoover Institution.
    Stephanyan, Vahram (2003), ”Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union”, IMF Working Paper, WP/03/173.
    Description: 碩士
    國立政治大學
    財政研究所
    95255026
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095255026
    Data Type: thesis
    Appears in Collections:[Department of Public Finance] Theses

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2488View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback