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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34751


    Title: 稽核策略與出口貿易政策之研究
    Authors: 陳政弘
    Contributors: 翁堃嵐
    陳政弘
    Keywords: 策略出口貿易
    租稅逃漏
    利潤轉移效果
    Date: 2004
    Issue Date: 2009-09-18 11:05:00 (UTC+8)
    Abstract: 1980年代興起的「策略貿易理論」認為政府應該在貿易中扮演積極主動的角色,透過補貼來造成「利潤轉移效果」,進而提升本國的福利水準。不過,礙於 WTO的規定,政府通常無法對於出口廠商直接進行補貼。除此之外,國際貿易理論大多忽略了逃漏稅行為對於廠商生產決策的影響。本文嘗試將出口補貼的議題以及利潤稅逃漏的問題相結合,探討若政府不得使用補貼,則其是否能夠透過降低查核率,使得本國的福利水準上升。而我們的研究結果發現:允許出口廠商逃漏稅未必皆能攫取外國廠商的利潤,而是依稽核方法而異。當政府採取完全隨機的查核模式時,則政府不需進行稽查。但若政府是對申報收益訂定查核標準時,則我們發現在某些限制條件之下,政府的確可以透過對出口的廠商降低其查核率,使得本國的福利上升,且會使得本國廠商的產量超過 Stackelberg 的領導者的生產水準。最後我們考量兩國政府都使用降低稽核投入的情況下,則策略互動關係會變成一個「囚犯困境」,而且沒有適宜的遏止方法。
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    23.Wang, L. F. S. and J. L. Conant (1988), “Corporate Tax Evasion and Output Decision of the Uncertain Monopolist,” National Tax Journal, 41, 579-582.
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    Description: 碩士
    國立政治大學
    財政研究所
    92255012
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0922550121
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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