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題名:逃稅動機及其制止方法之研究
書刊名:財稅研究
作者:黃淑惠
出版日期:1997
卷期:29:6
頁次:頁64-73
主題關鍵詞:逃稅稅捐機關稽核處罰
原始連結:連回原系統網址new window
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  • 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:0
  • 點閱點閱:2
     人類為自利心所驅使,自古即開始逃稅,但政府為獲得一定稅收以推動公共政策, 卻須使人民誠實納稅,故可由提高處罰與稽核著手。本文由個人與廠商的逃稅動機開始討論, 發現逃稅並非一種無往不利的行為,接著研討政府應設計的最適稅制,以遏止逃稅,最後建 議應改進整個社會風氣,以誠實納稅作為一種社價規範,如此方能減少逃稅行為,使得納稅 的負擔趨於公平。
期刊論文
1.Marrelli, M.、Martina, R.(19881000)。Tax Evasion and Strategic Behaviour of the Firms。Journal of Public Economics,37(1),55-69。  new window
2.Marrelli, M.(1984)。On Indirect Tax Evasion。Journal of Public Economics,25,181-196。  new window
3.Kolm, S.-C.(1973)。A Note on Optimum Tax Evasion。Journal of Public Economics,2,265-270。  new window
4.Allingham, Michael G.、Sandmo, Agnar(1972)。Income tax evasion: A theoretical analysis。Journal of Public Economics,1(3/4),323-338。  new window
5.Pencavel, J. H.(1979)。A Note on Income Tax Evasion, Labor Supply, and Nonlinear Tax Schedules。Journal of Public Economics,12(1),115-124。  new window
6.Gordon, J. P. F.(1989)。Individual Morality and Reputation Costs As Deterrents to Tax Evasion。European Economic Review,33,797-805。  new window
7.Christiansen, Vidar(1980)。Two Comments on Tax Evasion。Journal of Public Economics,13,389-393。  new window
8.Reinganum, J. F.、Wilde, L. L.(1985)。Income tax compliance in a principal-agent framework。Journal of Public Economics,26,1-18。  new window
9.Cowell, F. A.(1981)。Taxation and Labour Supply with Risky Activities。Economica,48(192),365-379。  new window
10.Cremer, H. H.、Gahvari, F.(1993)。Tax Evasion and Optimal Commodity Taxation。Journal of Public Economics,50,261-275。  new window
11.Chu, C. Y. Cyrus、Tan, Leslie(1996)。Tax evasion by small business: Theory and empirical of Taiwan。Public Economics Review,1/2,157-183。  new window
12.Andersen, P.(1977)。Tax evasion and labour supply。Scandinavian Journal of Economics,79,375-383。  new window
13.Isachsen, A. J.、Strom, S.(1980)。The hidden economy: the labour market and tax evasion。Scandinavian Journal of Economics,82,304-311。  new window
14.Myles, G. D.、Naylor, R. A.(1995)。A model of tax evasion with group conformity and social customs。European Journal of Political Economy,12(1),49-66。  new window
15.Sandmo, A.(1972)。Discount rates for public investment under uncertainty。International Economic Review,13,287-302。  new window
16.Sandmo, A.(1981)。Income tax evasion, labour supply, and the equity-efficiency tradeoff。Journal of Public Economics,16,265-288。  new window
圖書
1.Myles, G. D.(1995)。Public Economics。Cambridge University Press。  new window
單篇論文
1.Cyxua, Chus C. Y.,Chen, Kong-Pin(1995)。Internal control and external evasion: A model of business tax compliance。  new window
 
 
 
 
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