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題名：前期選案查核經驗對後續年度營利事業租稅逃漏之影響
書刊名：應用經濟論叢
作者：黃美祝 引用關係／林世銘 引用關係／黃玟心 引用關係
作者(外文)：Huang, Mei-juh／Lin, Su-ming／Huang, Wen-hsin
出版日期：2012
卷期：92
頁次：頁59-91
主題關鍵詞：前期查核經驗；租稅逃漏；Prior audit experience；Tax noncompliance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:48
  • 點閱點閱:80
期刊論文
1.陳明進(20060600)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文，34(2)，213-250。new window  延伸查詢new window
2.Alm, J.、Blackwell, C.、Mckee, M.(2004)。Audit Selection and Firm Compliance with a Broad-based Sales Tax。National Tax Journal，57(2)，209-227。  new window
3.Chan, K. H.、Mo, P. L.(2000)。Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy。The Accounting Review，75(4)，469-484。  new window
4.Erard, Brian(1993)。Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance。Journal of Public Economics，52(2)，163-197。  new window
5.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics，1(3/4)，323-338。  new window
6.Greenberg, J.(1984)。Avoiding tax-Avoidance。Journal of Economic Theory，32(2)，1-13。  new window
7.黃美祝、林世銘、陳國泰(20050400)。The Effects of the Integrated Income Tax System and CPA Tax Attestation on Corporate Tax Noncompliance。中華會計學刊，5(2)，207-236。new window  new window
8.Kahneman, D.、Tversky, A.(1979)。Prospect theory: An analysis of decision under risk。Econometrica，47(2)，263-291。  new window
9.Alm, James、Bahl, Roy、Murray, Matthew N.(1993)。Audit selection and income tax underreporting in the tax compliance game。Journal of Development Economics，42(1)，1-33。  new window
10.Andreoni, James、Erard, Brian、Feinstein, Jonathan(1998)。Tax Compliance。Journal of Economic Literature，36(2)，818-860。  new window
11.Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics，65(3)，363-373。  new window
12.Erard, Brian(1997)。Self-selection with measurement errors: a microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance。Journal of Econometrics，81(2)，319-356。  new window
13.Feinstein, Jonathan S.(1991)。An econometric analysis of income tax evasion and its detection。The RAND Journal of Economics，22(1)，14-35。  new window
14.Klepper, Steven、Nagin, Daniel(1989)。The anatomy of tax evasion。Journal of Law, Economics, and Organization，5(1)，1-24。  new window
15.Becker, Gary S.(1968)。Crime and Punishment: An Economic Approach。Journal of Political Economy，76(2)，169-217。  new window
16.謝耀智、黃明聖、黃淑惠、汪瑞芝、羅彩鳳(20101200)。我國營利事業所得稅欠稅問題之實證研究。應用經濟論叢，88，133-165。new window  延伸查詢new window
17.Dubin, Jeffrey A.、Wilde, Louis L.(1988)。An empirical analysis of federal income tax auditing and compliance。National Tax Journal，41(1)，61-74。  new window
18.Witte, Ann D.、Woodbury, Diane F.(1985)。The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax。National Tax Journal，38(1)，1-13。  new window
19.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
20.林世銘(20001000)。CPA Attested Tax Returns and Tax Evasion。中華會計學刊，1，15-36。new window  延伸查詢new window
圖書
1.Greene, William H.(2000)。Econometric Analysis。Upper Saddle River, New Jersey：Prentice Hall Znternational Inc.。  new window
其他
1.Alm, J. and M. Yunus(2009)。Spatiality and Persistence in U.S. Individual Income Tax Compliance。  new window
2.Bergman, M. and A. Nevarez(2006)。Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement。  new window
3.Bradley, C. F.(1994)。An Empirical Investigation of Factors Affecting Corporate Tax Compliance Behavior。  new window
4.Chang, O. H. and J. J. Schultz(1990)。The Income Tax Withholding Phenomenon: Evidence from TCMP Data。  new window
5.Dubin, J. A.(2007)。Criminal Investigation Enforcement Activities and Taxpayer Noncompliance。  new window
6.Dubin, J. A., M. J. Graetz, and L. L. Wilde(1990)。The Effect of Tax Rates on the Federal Individual Income Tax, 1977-1986。  new window
7.Erard, B. and J. S. Feinstein(1994)。Honesty and Evasion in the Tax Compliance Game。  new window
8.Graetz, M. J., J. F. Reinganum, and L. L. Wilde(1986)。The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement。  new window
9.Long, S. and R. Schwartz(1987)。The Impact of IRS Audit on Taxpayer Compliance: A Field Experiment on Specific Deterrence，Washington D.C.。  new window
10.Murray, M. N.(1995)。Sales Tax Compliance and Audit Selection。  new window
11.Reinganum, J. F. and L. L. Wilde(1985)。Income Tax Compliance in a Principal-agent Framework。  new window
12.Reinganum, J. F. and L. L. Wilde(1986)。Equilibrium Verification and Reporting Policies in a Model of Tax Compliance。  new window
13.Rice, E. M.(1992)。The Corporate Tax Gap: Evidence on Tax Compliance by Small Corporations，Ann Arbor, MI. PA：University of Michigan Press。  new window
14.Spicer, M. W. and R. E. Hero(1985)。Tax Evasion and Heuristics: A Research Note。  new window
15.Srinivasan, T. N.(1973)。Tax Evasion: A Model。  new window
圖書論文
1.Erard, Brian(1992)。The Influence of Tax Audits on Reporting Behavior。Why People Pay Taxes: Tax Compliance and Enforcement。Ann Arbor：University of Michigan Press。  new window
 
 
 
 
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