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題名：稅法不確定對營利事業短漏報所得之影響：臺灣之實證
書刊名：臺大管理論叢
作者：陳俊哲 引用關係
作者(外文)：Chen, Chun-che
出版日期：2013
卷期：24:1
頁次：頁285-319
主題關鍵詞：稅法不確定；稅務遵循；查核品質；Uncertain tax positions；Tax compliance；Audit quality
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(2) 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:2
  • 共同引用共同引用:59
  • 點閱點閱:64
本文探討稅法不確定對納稅人之稅務遵循，稅務申報代理人之處罰責任，及稽徵機關之查核品質的影響。 實證結果發現：在稅法不確定下，納稅人以避稅手段產生未確定稅負，稅務申報代理人協助納稅人逃漏稅，但是，加重稅務申報代理人之處罰責任，對納稅人之稅務遵循，沒有明顯的助益。 此外，稅法不確定、稅務人員之素養與操守不佳等因素是國內稅務遵循風氣敗壞的主因。 當稅法不確定現象存在時，加強稅務人員之素養與操守，對稽徵機關之查核品質，有顯著的影響。
This paper explores the impact of uncertain tax positions on the tax compliance of taxpayers,penalties for tax agents, and audit quality of tax authorities. The findings are as follows:When tax positions are uncertain, taxpayers’ intentions to avoid taxes and engaging insheltering activities are more obvious, and tax agents assist taxpayers in evading taxes.However, increasing penalties for tax agents may not intensify tax compliance. Additionally,uncertain tax positions, poor audit quality, and low integrity of tax officials are the mainreasons of decreased tax compliance. Furthermore, when tax laws are ambiguous, improvingthe integrity of tax officials has a significantly positive effect on the audit quality of taxauthorities.
期刊論文
1.林左裕、林苡妊、林冰如(20090900)。營利事業所得稅選案模式之研究--應用Logit模型分析。財稅研究，41(5)，68-85。new window  延伸查詢new window
2.馬嘉應、賴榮舟、宋梅芬(20100100)。探討我國對於國際間來源所得之課稅議題。財稅研究，42(1)，30-61。new window  延伸查詢new window
3.鄭保志、朱敬一、林全(20080900)。Detecting Possible Taxation Loopholes: The Case of Taiwan。經濟論文，36(3)，317-337。new window  延伸查詢new window
4.Hedeker, D.、Gibbons, R.(1994)。A random effects ordinal regression model for multilevel analysis。Biometrics，50(4)，933-944。  new window
5.馬嘉應、賴榮舟(20090700)。我國實施移轉訂價制度之實證研究--以臺灣電子產業上市公司財務報表與合併財務報表為例。財稅研究，41(4)，89-106。new window  延伸查詢new window
6.郭虹瑩、翁堃嵐(20070300)。公司稅、租稅逃漏與最適出口貿易政策。經濟論文叢刊，35(1)，33-54。new window  延伸查詢new window
7.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
8.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
9.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
10.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
11.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics，1(3/4)，323-338。  new window
12.翁堃嵐(20090900)。柏瑞圖增進的查核機制改革。經濟論文叢刊，37(3)，325-345。new window  延伸查詢new window
13.Plesko, George A.(2004)。Corporate Tax Avoidance and the Properties of Corporate Earnings。National Tax Journal，57(3)，729-737。  new window
14.Bliese, P. D.(1998)。Group Size, ICC Values, and Group-level Correlations: A Simulation。Organizational Research Methods，1(4)，355-373。  new window
15.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
16.Yitzhaki, Shlomo(1974)。A Note on Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics，3(2)，201-202。  new window
17.Klepper, Steven、Mazur, Mark、Nagin, Daniel(1991)。Expert intermediaries and legal compliance: the case of tax preparers。The Journal of Law & Economics，34(1)，205-229。  new window
18.Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。  new window
19.朱敬一(19881200)。臺灣營利事業所得稅逃漏的成因與指標--MIMIC 模型的應用。經濟論文叢刊，16(4)，481-489。new window  延伸查詢new window
20.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
21.Kaiser, Henry F.(1960)。The application of electronic computers to factor analysis。Educational and Psychological Measurement，20(1)，141-151。  new window
22.Beck, Paul J.、Davis, Jon S.、Jung, Woon-Oh(1991)。Experimental Evidence on Taxpayer Reporting under Uncertainty。The Accounting Review，66(3)，535-558。  new window
23.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
24.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
25.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
26.Badertscher, B. A.、Phillips, J. D.、Pincus, M.、Rego, S. O.(2009)。Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform?。The Accounting Review，84(1)，63-97。  new window
27.王得山(2000)。稅制公平新挑戰。稅務旬刊，1770，8-17。  延伸查詢new window
28.Dubin, Jeffrey A.、Graetz, Michael J.、Wilde, Louis L.(1990)。The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986。National Tax Journal，43(4)，395-409。  new window
29.Long, S. B.、Burnham, D.(1990)。The Number Games: Changes in Tax Compliance during the Last 25 Years?。Tax Notes，46，1177-1185。  new window
30.Scotchmer, Suzanne(1987)。Audit Classes and Tax Enforcement Policy。The American Economic Review，77(2)，229-233。  new window
圖書
1.Cushing, B. E.、Loebbecke, J. E.(1986)。Comparison of audit methodologies of large accounting firms。Sarasota, FL：American Accounting Association。  new window
2.Goldstein, H.(2003)。Multilevel statistical methods。London：Edward Arnold。  new window
3.Hair, J. F.、Anderson, R. E.、Tatham, R. L.、Black, W. C.(1995)。Multivariate data analysis with readings。Upper Saddler River, NJ：Prentice-Hall。  new window
4.謝俊義(2010)。HLM多層次線性分析--理論、方法與實務。臺北市：鼎茂圖書。  延伸查詢new window
5.Heck, Ronald H.、Thomas, Scott L.(2009)。An introduction to multilevel modeling techniques。Routledge。  new window
6.Tabachnick, Barbara G.、Fidell, Linda S.(2007)。Using multivariate statistics。Pearson/Allyn and Bacon。  new window
7.Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。  new window
8.Raudenbush, Stephen W.、Bryk, Anthony S.(2002)。Hierarchical Linear Models: Applications and Data Analysis Methods。Thousand Oaks, CA：Sage Press。  new window
圖書論文
1.Beron, Kurt J.、Tauchen, Helen V.、Witte, Ann Dryden(1992)。The Effect of Audits and Socioeconomic Variables on Compliance。Why People Pay Taxes: Tax Compliance and Enforcement。Ann Arbor：University of Michigan Press。  new window
 
 
 
 
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