臺灣博碩士論文加值系統

本文使用最小平方法对营利事业所得税逃税问题进行多元回归分析，探讨了在臺灣查核率、懲罰程度、收入水平、納稅負擔以及税务道德和社会规范對逃稅的影響。本文最重要的貢獻是,同時發現了查核率和懲罰程度在臺灣對逃稅有滯後的威脅效應。本文的其他結論包括：越高的收入水平促使逃稅率增加；較高的納稅負擔能降低逃稅率；税务道德和社会规范對逃稅行為有顯著的影響，往年的逃稅率對未來的逃稅率有正向的影響；在 2003 年至 2013 年間，逃稅率有下降的趨勢。

This paper employs the ordinary least squares (OLS) method to perform multiple regression analysis of tax evasion in Taiwan, and explores the influences of detection
rate, penalty level, income level, tax burden, and moral cost (tax morale) & social cost (social norms) over tax evasion. Five conclusions can be drawn from this research. The first and most important one, this research simultaneously demonstrates that the deterrent effects of detection rate and of penalty level are lagged and significant. Second, a higher income level motivates taxpayers to commit tax evasion. Third, a larger tax burden decreases tax evasion. Fourth, the effect of tax morals and social norms on evasion is significant. A higher evasion rate in last year stimulates more evasion in the
following year. Finally, the tax evasion rate has a declining trend from 2003 to 2013.

Table of Contents
Acknowledgments…………………………………………………………i
Chinese Abstract………………………………………………………ii
English Abstract……………………………………………………iii
Table of Contents……………………………………………………iv
List of Tables…………………………………………………………vi
List of Figures………………………………………………………vii
Chapter 1 Introduction………………………………………………1
Chapter 2 Literature Review…………………………………………4
2.1 Pecuniary Benefit: Income Level, Detection Rate…………6
2.2 Penalty Cost:Audit Rate, Penalty Level……………………8
2.3 Moral Cost: Tax Morale…………………………………………13
2.4 Social Cost: Social Norms……………………………………15
2.5 Execution Cost: Opportunity, Income Resource……………17
2.6 Individual Difference…………………………………………18
2.7 Existing EmpiricalAnalyses in Taiwan………………………21
Chapter 3 Research Methodology……………………………………24
3.1 Sample Source and Empirical Model…………………………24
3.2 Variables…………………………………………………………26
Chapter 4 Empirical Analysis………………………………………34
4.1 Descriptive Statistical Analysis……………………………34
4.2 Regression Results………………………………………………34
Chapter 5 Conclusion…………………………………………………43
Bibliographies…………………………………………………………45

Ajzen, I. (1993). "Attitude theory and the attitude-behavior relation." New directions in attitude measurement: 41-57.
Allingham, M. G. and A. Sandmo (1972). "Income tax evasion a theoretical analyss."
Alm, J. (1991). "A Perspective on the Experimental Analysis of Taxpayer Reporting." The Accounting Review 66(3): 577-593.
Alm, J., G. H. McClelland and W. D. Schulze. (1992). "Why do people pay taxes?" Journal of Public Economics 48(1): 21-38.
Alm, J., I. Sanchez and A. De Juan (1995). "Economic and noneconomic factors in tax compliance." Kyklos 48(1): 1-18.
Anderhub, V., S. Giese, W. Güth, A. Hoffmann and T. Otto (2001). "Tax evasion with earned income-an experimental study." FinanzArchiv/Public Finance Analysis: 188-206.
Andreoni, J., B. Erard and J. Feinstein (1998). "Tax compliance." Journal of Economic Literature 36(2): 818-860.
Bergman, M. and A. Nevarez (2005). "The social mechanisms of tax evasion and tax compliance." Politicay Gobierno 12(1): 9-+.
Braithwaite, V. and E. Ahmed (2005). "A threat to tax morale: The case of Australian higher education policy." Journal of Economic Psychology 26(4): 523-540.
Chen, M.-C. (2006). "Tax Evasion and Tax Auditing: An Analysis of Profit-Seeking Enterprise Returns." 經濟論文 34(2): 213-250.
Clotfelter, C. T. (1983). "Tax Evasion and Tax Rates: An Analysis of Individual Returns." The Review of Economics and Statistics 65(3): 363-373.
Cowell, F. A. (1990). "Cheating the government: The economics of evasion." MIT Press Books 1.
Cowell, F. A. and J. P. F. Gordon (1988). "Unwillingness to pay: Tax evasion and public good provision." Journal of Public Economics 36(3): 305-321.
Das-Gupta, A., R. Lahiri and D. Mookherjee (1995). "Income tax compliance in India: An empirical analysis." World Development 23(12): 2051-2064.
Dubin, J. A., M. J. Graetz and L. L. Wilde (1987). "Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance." The American Economic Review 77(2): 240-245.
Dubin, J. A. and L. L. Wilde (1988). "An empirical analysis of federal income tax auditing and compliance." National Tax Journal: 61-74.
Eagly, A. H. and S. Chaiken (1993). The Psychology of Attitudes. Harcourt Brace Jovanovich College Publishers.
Elster, J. (1989). "Social Norms and Economic Theory." The Journal of Economic Perspectives (1986-1998) 3(4): 99-117.
Erard, B. and J. S. Feinstein (1994a). "Honesty and Evasion in the Tax Compliance Game." The RAND Journal of Economics 25(1): 1-19.
(1994b). The role of moral sentiments and audit perceptions in tax compliance. Carleton University, Department of Economics.
Fehr, E. and S. Gächter (1998). "Reciprocity and economics: The economic implications of Homo Reciprocans1." European Economic Review 42(3-5): 845-859.
Feld, L. P. and B. S. Frey (2007) “Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation”, Law and Policy 29: 102-20.
Fischer, C. M., M. Wartick and M. M. Mark (1992). "Detection probability and taxpayer compliance: A review of the literature." Journal of Accounting Literature 11: 1.
Frey, B. S. and B. Torgler (2007). "Tax morale and conditional cooperation." Journal of Comparative Economics 35(1): 136-159.
Friedland, N. (1982). "A note on tax evasion as a function of the quality of information about the magnitude and credibility of threatened fines: Some preliminary research." Journal of Applied Social Psychology 12(1): 54-59.
Friedland, N., S. Maital and A. Rutenberg (1978). "A simulation study of income tax evasion." Journal of Public Economics 10(1): 107-116.
Gordon, J. P. P. (1989). "Individual morality and reputation costs as deterrents to tax evasion." European Economic Review 33(4): 797-805.
Huang, M.-J. and S.-M. Lin (2009). "Tax Evasion and Audit Selection." 會計評論(48): 35-66.
Kinsey, K. A. and H. G. Grasmick (1993). "Did the Tax Reform Act of 1986 Improve Compliance? Three Studies of Pre‐and Post‐TRA Compliance Attitudes." Law & Policy 15(4): 293-325.
King, S. and S. M. Sheffrin (2002). "Tax evasion and equity theory: An investigative approach." International Tax and Public Finance 9(4): 505-521.
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge, Cambridge University Press.
Kleven, H. J., M. B. Knudsen, C. T. Kreiner, P. Søren and E. Saez (2011). "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark." Econometrica 79(3): 651-692.
Lewis, A. (1978). "Perceptions of tax rates." British Tax Review(6): 358-366.
Lewis, A. (1979). "An empirical assessment of tax mentality." Public Finance= Finances publiques 34(2): 245-257.
Lewis, A. (1982). "The social psychology of taxation." British Journal of Social Psychology 21(2): 151-158.
Liebig, S. and S. Mau (2005). "When is a tax system just? Attitudes towards general principles of taxation and the justice of tax burdens." ZEITSCHRIFT FUR SOZIOLOGIE 34(6): 468-491.
Mason, R. and L. D. Calvin (1978). "A Study of Admitted Income Tax Evasion." Law & Soc''y Rev. 13: 73.
Myles, G. D. and R. Naylor (1996). "A model of tax evasion with group conformity and social customs." European Journal of Political Economy 12(1): 49-66.
Orviska, M. and J. Hudson (2002). "Tax evasion, civic duty and the law abiding citizen." European Journal of Political Economy 19(1): 83-102.
Park, C.-G. and J. K. Hyun (2003). "Examining the determinants of tax compliance by experimental data: a case of Korea." Journal of Policy Modeling 25(8): 673-684.
Pommerehne, W.W. and H. Weck-Hannemann (1996). "Tax rates, tax administration and income tax evasion in Switzerland." Public Choice 88(1): 161-170.
Porcano, T. M. (1988). "Correlates of tax evasion." Journal of Economic Psychology 9(1): 47-67.
Reckers, P. M., D. L. Sanders and S.J. Roark (1994). "The influence of ethical attitudes on taxpayer compliance." National Tax Journal: 825-836.
Reinganum, J. F. and L. L. Wilde (1985). "Income tax compliance in a principal-agent framework." Journal of Public Economics 26(1): 1-18.
Schmölders, G. (1960). Das Irrationale in der öffentlichen Finanzwirtschaft: Probleme der Finanzpsychologie, Rowohlt.
Slemrod, J., M. Blumenthal, and C. Christian (2001). "Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota." Journal of Public Economics 79(3): 455-483.
Spicer, M. W. and J.E. Thomas (1982). "Audit probabilities and the tax evasion decision: An experimental approach." Journal of Economic Psychology 2(3): 241-245.
Torgler, B. (2003a). "Tax Morale, Rule-Governed Behaviour and Trust." Constitutional Political Economy 14(2): 119-140.
(2003b). "To evade taxes or not to evade: that is the question." The Journal of Socio-Economics 32(3): 283-302.
Trivedi, V. U., M. Shehata, and B. Lynn (2003). "Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis." Journal of Business Ethics 47(3): 175-197.
Wahlund, R. (1992). "Tax changes and economic behavior: The case of tax evasion." Journal of Economic Psychology 13(4): 657-677.
Wallschutzky, I. G. (1984). "Possible causes of tax evasion." Journal of Economic Psychology 5(4): 371-384.
Wärneryd, K.-E. and B. Walerud (1982). "Taxes and economic behavior: Some interview data on tax evasion in Sweden." Journal of Economic Psychology 2(3): 187-211.
Watanabe, S. (1986). "Income tax Evasion: A theoretical analysis." 公共選択の研究 1986(8): 67-68.
Webley, P. (1991). Tax evasion: An experimental approach, Cambridge University Press.
(2004). "Tax compliance by businesses." New perspectives on economic crime: 95-126.
Webley, P., M. Cole, and O.-P. Eidjar (2001). "The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway." Journal of Economic Psychology 22(2): 141-155.
Webley, P., H. Robben and I. Morris (1988). "Social comparison, attitudes and tax evasion in a shop simulation." Social behaviour.
Weck-Hannemann, H. and W. W. Pommerehne (1989). "Einkommensteuerhinterziehung in der Schweiz: Eine empirische analyse." Swiss Journal of Economics and Statistics (SJES) 125(IV): 515-556.
Weigel, R. H., D. J. Hessing and H. Elffers (1987). "Tax evasion research: A critical appraisal and theoretical model." Journal of Economic Psychology 8(2): 215-235.
Wenzel, M. (2005). "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance." Journal of Economic Psychology 26(4): 491-508.
Wilson, J. L. and S. Sheffrin (2005). "Understanding surveys of taxpayer honesty." FinanzArchiv: Public Finance Analysis 61(2): 256-274.
Witte, A. D. and D. F. Woodbury (1985). "The effect of tax laws and tax administration on tax compliance: The case of U.S. individual income tax." National Tax Journal 38(1): 1-13.
Yitzhaki, S. (1974). "A note on Income tax evasion: A theoretical analysis." Journal of Public Economics 3(2): 201-202.
Zeng. J.-W. (1991). "Tax Evasion and Price Level: An Empirical Analysis in Taiwan." 經濟研究(31): 1-45.