English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110097/141043 (78%)
Visitors : 46435357      Online Users : 539
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34752


    Title: 獨佔廠商生產及逃稅決策─核定成本不確定的情況
    Authors: 方裕僊
    Contributors: 翁堃嵐
    方裕僊
    Keywords: 逃漏稅
    核定成本不確定
    利潤稅
    中立性
    Date: 2005
    Issue Date: 2009-09-18 11:05:08 (UTC+8)
    Abstract: 有鑑於過去有關逃漏稅決策的研究也都假設納稅人對於自己的稅負掌握完全資訊,然而現實情況則不然。在現實情況中,稽徵機關可能因為稅法制定的不完善、稽徵程序的繁複或稅務人員的訓練成效不一,使得其核定納稅人的所得水準出現或高或低的情形。由此可知,納稅人的逃漏稅決策除了面臨會被查核的風險外,還可能面臨稽徵機關核定所得不確定的風險。因此本文將此現象反應在生產者決策中,試圖探討當獨占廠商面對核定成本的不確定時,其生產決策與逃漏稅決策間的關係會不會產生變化,而在考量核定成本不確定的情況下,利潤稅的中立性是否會被推翻。本文證明在考量核定成本不確定的情況下,利潤稅的中立性將不成立,此時廠商逃漏稅決策下的最適生產量將大於或小於未考慮逃漏稅決策下的數量。
    Reference: Allingham, M. G., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public conomics, 1, 323-338.
    Andreoni, J., B. Erard, and J. Feinstein (1998), “Tax compliance,” Journal of Economic Literature, 36, 818-860.
    Beck, P. J., and Woon-Oh Jung (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 8, 1–27.
    Cowell, Frank A. (1985), “The Economic Analysis of Tax Evasion,” Bulletin of Economic Research, 37, 163-193.
    Cowell, Frank A. (1990), Cheating the Government: The Economics of Evasion, Cambridge: MIT Press.
    Kreutzer, D. and D.R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39, 241-243.
    Kreutzer, D. and D.R. Lee (1988), “Tax Evasion and Monopoly Output Decisions: A Reply,” National Tax Journal, 41, 583-584.
    Lee, K. (1998), “Tax Evasion, Monopoly, and Nonneutral Profit Taxes,” National Tax Journal, 51, 333-338.
    Marrelli, M. (1984), “On Indirect Tax Evasion,” Journal of Public Economics, 25, 181-196.
    Paul, B. and Jung, W. (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 1-27.
    Slemrod, J. and Yitzhaki, S. (2002), Tax avoidance, evasion, and administration, in: A. Auerbach, M. Feldstein, eds., Handbook of Public Economics, Volume 3, North-Hollard, Amsterdam, 1423-1470.
    Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581.
    Wang, L.F.S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18, 480-487.
    Yaniv, G.. (1988), “Withholding and Non-withheld Tax Evasion,” Journal of Public Economics, 35, 183-204.
    Yaniv, G.. (1995), “A note on the Tax-Evading Firm,” National Tax Journal,48, 113-120.
    Yaniv, G.. (1996), “Tax Evasion and Output Decisions: Note,” Public Finance Quarterly, 24, 501-505.
    Yitzhaki, S. (1974), “A note on income tax evasion: a theoretical analysis,” Journal of Public Economics, 3, 201-202.
    Yitzhaki, S. (1987), “On the excess burden of tax evasion,” Public Finance Quarterly, 15, 123-137.
    Description: 碩士
    國立政治大學
    財政研究所
    92255024
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0922550241
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    55024101.pdf42KbAdobe PDF2693View/Open
    55024102.pdf59KbAdobe PDF2661View/Open
    55024103.pdf57KbAdobe PDF2620View/Open
    55024104.pdf55KbAdobe PDF2583View/Open
    55024105.pdf83KbAdobe PDF2754View/Open
    55024106.pdf112KbAdobe PDF2858View/Open
    55024107.pdf100KbAdobe PDF2743View/Open
    55024108.pdf170KbAdobe PDF21533View/Open
    55024109.pdf69KbAdobe PDF2638View/Open
    55024110.pdf86KbAdobe PDF2566View/Open
    55024111.pdf34KbAdobe PDF21138View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback