臺灣博碩士論文加值系統

本文主要是探討分析台灣綜合所得稅下的稅收依從度，著重於納稅義務人內在動機的角度來分析如何提高人民對於繳納綜所稅的依從程度。主要利用計畫行為理論將台灣納稅人的稅收依從度分為行為態度、主觀規範、知覺行為控制三構面以問卷調查法進行統計及分析。
實證結果發現三構面皆會對稅收依從度產生正向顯著的影響，最後將行為態度、主觀規範、知覺行為控制細分為「道德感」、「親友影響」、「自身掌控力」三個方向，其中自身掌控力能調節道德感對於稅收依從度的影響。

This study focused on the intrinsic motivation of taxpayers to determine how to promote their compliance with the payment of individual income tax. The theory of planned behavior was used to categorize the tax compliance of Taiwan taxpayers into three dimensions, namely behavior and attitude, subjective norms, and perceived behavioral control. These dimensions were then subject to statistical analysis through application of a questionnaire.
The empirical results indicated that the three dimensions had a significantly positive influence on tax compliance. Finally, behavior and attitude, subjective norms, and perceived behavioral control were further divided into sense of morality, influence from friends and relatives, and self-control, among which self-control modulated the influence of sense of morality on tax compliance.

摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
一、緒論 1
1.1研究背景 1
1.2研究動機 3
1.3研究目的與問題 4
1.4研究流程及架構 5
二、文獻探討 7
2.1地下經濟 7
2.2租稅道德感 9
2.3稅收依從度 11
2.4計畫行為理論 13
2.5計畫行為理論與稅收依從度相關文獻 16
三、研究方法與設計 21
3.1研究架構與假說 21
3.2操作型定義 23
3.3問卷設計 24
3.4問卷蒐集 28
3.5資料分析方式 29
四、實證分析 31
4.1信度分析 31
4.2因素分析 32
4.3敘述性統計 36
4.4單因子變異數分析、獨立樣本t檢定 40
4.5相關分析 43
4.6迴歸分析 44
五、結論 47
5.1驗證結果 47
5.2總結 50
參考文獻 52
附錄：網路問卷 57

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