本研究藉由Engel, Blackwell and Miniard所提出的行為意向模式，從納稅義務人的認知與情感因素切入，探討其對逃漏稅行為的影響。以台中市納稅義務人為研究對象，發放400份問卷。研究發現男性逃漏稅行為與可靠性、反應保證性有關，且男性對稅務機關可靠性的看法與感受決定其逃漏稅行為；女性逃漏稅行為與稅務機關服務品質中的有形性、可靠性、反應與保證性有關，其中有形性決定女性逃漏稅行為。另外納稅義務人背景變項的差異，也會造成他們對逃漏稅行為、稅制公平性認知與稅務機關服務品質上的差異。男性逃漏稅行為大於女性，60歲以上的民眾比其他年齡層在稅制的認知上覺得較公平；女性比男性覺得反應保證性的服務品質比較高。

This paper studies the Engel, Blackwell and Miniard model of behavioral intention, using the taxpayer's cognitive and emotional factors to explore those individual differences that affect tax evasion behavior. Studying the taxpayers who live in Taichung City, we issued 400 questionnaires. The study found that men's tax evasion behavior related to reliability, responsiveness-assurance in tax authority's service quality. And men decide the tax evasion behavior because of their views of the tax authority's reliability and empathy. The study found that women's tax evasion behavior related to tax authority's service quality like tangibles, reliability, responsiveness-assurance. Women determine the tax evasion behavior because of the tax authority's tangibles. Differences of background can also cause taxpayer the differences in tax evasion behavioral intention, cognitive of tax fairness and tax authority's service quality. The rate of men's tax evasion behavior is higher than women's. People over the age of 60 think tax system is fairer than the cognition of the other age groups; Women think that the service quality of responsiveness-assurance is higher than the cognition of men.