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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/91296
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/91296


    Title: 以地下經濟估計方法設算我國營利事業所得稅之逃漏
    Authors: 陳麗玟
    Contributors: 林全
    陳麗玟
    Date: 1987
    Issue Date: 2016-05-05 14:15:56 (UTC+8)
    Abstract: 論文提要
    Reference: 參考文獻
    一、中文部分
    1.于明宜著,「地下經濟面面觀」,台北市銀月刊第11卷第3期,民國69年3月25日,頁1~6。
    2.________,「地下經濟」,財稅人員進修月列第27、28期,民國73年10月15日、11月15日,頁30~33,29~31。
    3.行政院主計處編印,中華民國國民所得編算方法說明,民國58年6月。
    4._________________,中華民國台灣地區國民所得,民國73年。
    5.財政部統計處編印,中華民國72年賦稅統計年報,民國73年元月出版。
    6.財政部財稅資料處理及考核中心年報,民國73、74年。
    7.黃昌文著,逃漏稅問題之研究,台北;凱侖出版社,民國73年2月初版。
    8.陳國禎、謝金法合著,「淺談美國的稅務行政」,財稅人員進修月刊第37期,台北:財稅人員進修雜誌社出版,民國74年8月15日,頁6~10。
    9.黃耀輝著,租稅逃漏之研究-我國綜合所得稅逃稅之實證研究,國立政治大學財政研究所碩士論文,民國71年元月。
    10.稅務旬刊社印行,所得稅法及施行細則,民國74年2月。
    11._______________,獎勵投資條例法規,民國74年7月。
    12.詹逢星撰,美國內稅服務利用電腦處理財稅資料之研究,台北:財政部稅制委員會編印,民國60年6月。
    13.蔡旭晟、賈宜鳳、鹿篤瑾及練有為合著,「地下經濟與國民所得統計」,七十三年統計學術研討會實錄,台北:行政院主計處與中國統計學社編印,民國73月8月17至18日,頁171~228。
    14.錢釧燈著,台灣地下經濟之研究,國立台灣大學經濟研究所碩士論文,民國70年6月。
    15.________,「台灣地下經濟之研究」,台灣銀行季刊第32卷第4期,民國70年12月,頁145~172。
    16.________,「地下經濟之估計」,台北市銀月刊第14卷第8期,民國72年5月25日,頁56~71。

    二、英文部份
    1 . Allingham, Michael G. and Agnar Sandmo. "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1 .( 1972). PP. 323-338.
    2. Cagan, Phillip. "The Demand for Currency Relative to the Total Money Supply." The Journal of Political Economy Vol. 66. No.4. ( 1958) PP. 303-328.
    3. Carson, Carol S. ``The Underground Economy: An Introduction." Survey of Current Business Vol. 64 No.5 (May 1984) PP.21-37.
    4 . Contini, Bruno. "The Second Economy of Italy." Journal of Contemporary Studies 4 No .3 (Summer 1981 ) .
    5 . Dilnot, Adrew and C.N. Morris. ``What Do We Know about the Black Economy i n the United Kingdom?" Fiscal Studies Vol. 2. No. 1 (March 1981) PP. 58-73.
    6. Feige , Edgar L. "How Big Is the Irregular Economy?" Challenge 22 (Nov./Dec. 1979) PP.5-13.
    7. Frey, Bruno S. and Werner W. Pommerehne. "Measuring the Hidden Economy :
    Though This Be Madness, There Is Method In It." in Tanzi (ed.)(1982),PP.3-27.
    8. _________________________. "The Hidden Economy: State And Prospects for Measurement." Review of Income & Wealth Vol.30. No.1 (March 1984) PP.l-23.
    9. Gutmann, Peter M. "The Subterranean Economy " Financial Analysts Journal Vol.34 (Nov./Dec . 1977) PP.24-27.
    10. Herschel, Federico J. "Tax Evasion And Its Measurement In Developing Countries ." Public Finance Vol.33 No.3 (1978) PP.232-268.
    11. Isachsen, Arne J., Jan Tore Klovland and Steinar Strom. "The Hidden Economy in Norway ." in Tanzi(ed.)(1982), PP.209-231.
    12. Kenedjian, Berdj. "The Direct Approach to Measuring the Underground Economy in the United States : IRS Estimates of Unreported Income . " in Tanzi(ed.) ( 1982), P.93-101.
    13. Macafee , Kerrick. "A Glimpse of the Hidden Economy in the National Accounts of the United Kingdom."Economic Trends 316 (February 1980) PP.81-87.
    14.O` Higgins, Michael. "Aggregate Measures of Tax Evasion: An Assessment-!." British Tax Review 5(1981) PP.286-302.
    15. Porter, Richard D. and Amanda S. Bayer . "A Monetary Perspective on Underground Economic Activity in the Unite d States . " Federal Reserve Bulletin Vol .70 No.3 (March 1984) PP. 177-190 .
    16.Richupan, Somchai . ``Measuring Tax Evasion. ``Finance Development Vo l .21 No. 4 ( December 1984 ) PP.38-40.
    17. Seldon Arthur ( ed.). Tax Avoision : the economic, legal and moral inter-relationships between avoidance and evasion. London: The Institute of Economic Affaiss ,1979.
    18. Simon, Carl P. and Ann D. Witte. Beating the System: The Underground Economy. Boston: Auburn House Publishing Company ,1982.
    19.Srinivasan, T. N. "Tax Evasion: A Model.” Journal of Public Economics 2 ( 1973) PP. 339-346 .
    20. Tanzi, Vito. "The Underground Economy in the United States : Estimates and Implications” , Banca Nazionale del Lavoro Quarterly Review 135 (Dec. 1980) PP.427-453; in Tanzi (Ed.) (1982), PP. 69 – 92.
    21.___________ (ed.) The Underground Economy in the United States and Abroad. Toronto: D. C. Heathand Company, 1982.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006322
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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