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題名：台灣綜合所得稅之實證研究
作者：張隆宏 引用關係
校院名稱：國立臺北大學
系所名稱：經濟學系
指導教授：楊建成
蕭文宗
學位類別：博士
出版日期：2001
主題關鍵詞：綜合所得稅；申報行為；學習效果；捐贈；所得稅誘因；差別租稅
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綜合所得稅除了稅收的目的之外，也具有所得重分配的功能。另外，綜合所得稅制的設計也會提供各種租稅誘因，例如捐贈誘因、儲蓄誘因等，以滿足社會經濟層面的需求。這種多目標的稅制是否都能達到預期的效果，除了與稅制的設計有關之外，也與社經環境有關。本文擬就台灣個人綜合所得稅的幾個主題進行實證研究，以觀察綜合所得稅制度，對於納稅人行為之影響。
本文的第一個主題探討綜合所得稅的申報行為。所得稅法規定納稅人每年必須申報個人所得稅資料，同時繳納所得稅。所得稅的申報可能牽涉逃漏稅的問題。根據實際的申報統計資料，每年納稅人申報錯誤的情況相當普遍，然而當我們觀察到納稅人沒有申報、或短漏報所得、或高報扣除額時，不必然表示是納稅人是故意逃漏稅，也可能是他們無知、偷懶、或不小心申報錯誤所致。申報錯誤與逃漏稅的政策涵義相去甚遠，兩者的影響因素也不盡相同，如果未能釐清這二種情況，可能會導致錯誤的結論，甚至誤導政策走向。
實證文獻上較著重於逃漏稅課題的探討，相對的，對申報錯誤問題的著墨則較少。申報錯誤與租稅制度的關係至為密切，例如在所得稅的申報規定中，不同所得來源的課稅規定、扶養親屬的條件、列舉扣除的項目與金額限制、儲蓄特別扣除的項目、投資抵減等規定，並非每一個納稅人都很清楚，發生申報錯誤的情形是可以理解的。另外，納稅人根據扣繳憑單申報其所得，也可能因為扣繳憑單的郵寄或保管不慎，而發生申報錯誤。若能對這些影響納稅人申報錯誤的因素有所了解，將有助於簡化申報制度，並且有效降低稽徵成本。
此外，稅捐機關對納稅人前一期所得稅申報的核定結果，提供納稅人稅制與申報的相關訊息，理性的納稅人應該會根據這些訊息，在下一期申報時選擇最有利的申報方式。舉例來說，根據國內稅法的規定，所得短漏報金額超過20萬元或稅額短漏報超過1.2萬元才會被處罰，若納稅人前一期不小心短漏報所得超過20萬元而被罰款，則他下一期應該會比較小心。關於前述的申報行為以及學習效果，我們在第一章中有詳細的探討。
本文第二個主題探討個人捐贈的所得稅誘因效果。個人的捐贈經常是教育、文化及公益慈善機構或團體的重要經費來源，在社會福利措施尚未完善之際，這也是社會上弱勢族群相當重要的資源。政府部門為了鼓勵私人捐贈行為，特別提供一項租稅誘因，就是在所得稅法中規定，個人捐贈在一定金額以內或對所得的一定比例之內得納入列舉扣除項目，自應稅所得中扣除，這種規定等於是政府與納稅人共同分攤捐贈金額，即納稅人每捐贈一塊錢，其實際負擔的比例為（1-邊際稅率），政府負擔的比例則為邊際稅率，這一部份也就是稅收減少的部分。
探討租稅誘因對於私人捐贈的影響之實證文獻，主要在估計捐贈的價格彈性與所得彈性，彈性值的大小有不同的政策含意。舉例而言，若捐贈的價格彈性絕對值大於1，表示當捐贈的租稅價格下降時，捐贈金額的增量會大於政府稅收的減少，反映出該政策的效率。若所得彈性之絕對值大於1，則表示隨著民眾的所得上升，捐贈金額占所得的比例也會上升，社會上的弱勢族群可以受到更多的照顧。因此了解租稅價格對於捐贈的誘因效果，將有助於政府調整租稅政策，以鼓勵民眾捐款給慈善機構；了解可支配所得的變化對於捐贈的影響效果，則可以幫助政府根據經濟發展，更正確的預測未來私人捐贈的趨勢，以作為政策規劃的參考。雖然大多數實證文獻顯示，租稅價格與所得對於捐贈金額都有顯著的影響，但是對於彈性值大小的估計則不一致。
目前較多的文獻是以美國的資料所做的實證，晚近英國、加拿大以及新加坡也有少數幾篇實證的文章，但是在台灣則尚未有類似的實證研究，雖然國外有不少的研究，但是各國所得稅法對於私人捐贈的租稅優惠並不相同，再加上國民所得水準的差距以及民情風俗等差異，國外的研究可能與國內的狀況相去甚遠，況且這些研究並未有一致的結論。有鑑於此，本文第二個主題以國內的資料來探討個人捐贈行為的租稅誘因效果。
本文第三個主題將衡量所得稅的公平性，更精確的說，係衡量現行的綜合所得稅制，對於不同所得來源的納稅人的租稅差別待遇。租稅的公平性是擬定租稅政策必須考量的基本因素，但通常不是唯一的因素，當一種租稅政策要兼顧數種不同目的時，它在某些方面的效果必然會受到影響。以台灣的綜合所得稅為例，由於要兼顧鼓勵儲蓄與促進投資的目的，訂定儲蓄投資特別扣除額，這樣一來卻違反有所得就必須課稅的公平原則，而可能犧牲了所得稅的水平公平性。
觀察台灣綜合所得稅的租稅公平性，綜合所得稅因為採取累進稅率，明顯具有促進垂直公平的效果，但是，綜合所得稅制中的若干規定則可能會影響租稅的公平性。例如不同的所得來源，存在不同的課稅規定，例如利息所得有新台幣27萬元的免稅額度，薪資所得也有大約6萬元的免稅額度，這可能使得所得相同但所得來源不同的納稅人負擔不同的稅賦。其次，免稅額的適用條件之差異也可能形成租稅不公平，在免稅額部分由於納稅單位不必然是同一家庭，因此納稅人有可能透過撫養親屬人數的調整來達到節稅的目的。再其次，納稅人對於列舉扣除項目的選擇，也與租稅公平性有關，例如納稅人購買較多的保險，或有較大筆的捐贈，可以列舉較多的扣除額。也可能影響綜合所得稅的公平性。本文第三章利用所得稅申報資料，將納稅人分成薪資所得者、利息所得者、以及其他等三個族群，觀察台灣的綜合所得稅制對何者較不公平？不公平程度又如何？
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