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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93211


    Title: 我國綜合所得稅公平性之研究
    Authors: 黃庭圭
    Contributors: 李厚高
    黃庭圭
    Keywords: 綜合所得稅
    逃漏稅
    Date: 1977
    Issue Date: 2016-05-06 11:29:27 (UTC+8)
    Abstract: 公平在租稅分配的定義，被認為係對相同經濟能力的人，課以相同的租稅，對不同經濟能力的人予以差別的課征。但「經濟能力」一詞衡量的標準為歷來學者所爭論，而「所得」在爭論中脫穎而出，因此以「所得」為稅基的個人所得稅為租稅制度中最公平的租稅，至今仍為眾所公認。此種公平性具體的表現透過犧牲說的演繹，使累進稅幾成為個人所得稅的代名詞。但累進稅率具備意義，在於稅基「所得」足以衡量納稅義務人真正的經濟能力。換言之，所得稅公平性的本質在於稅基的維護。而稅基維護的努力，透過數理模型的演繹，正足以促進個人所得稅在所得重分配，政府稅收及經濟穩定等目標之政策效率。
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002008270
    Data Type: thesis
    Appears in Collections:[Department of Finance] Theses

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