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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/99321

    Title: 退稅政策變動對於外籍旅客消費行為影響
    Authors: 賴琦捷
    Contributors: 周德宇
    Keywords: 觀光需求函數
    Tourism demand
    panel data estimation
    Taiwan Tax Refund
    On-Site Small Amount Tax Refund
    Date: 2016
    Issue Date: 2016-07-20 16:59:28 (UTC+8)
    Abstract: 觀光產業為現在世界主要產業之一,稱之為「無煙囪產業」,因其汙染少且外部成本相較許多工業產業來的低,許多國家都致力於發展觀光業,投入許多政策吸引觀光客到訪。我國政府近年來也推動許多政策是針對外籍旅客觀光計畫。如民國92年的「觀光客倍增計畫」預期於2008年達成目標,於是在同年於「觀光發展條例」中增訂的「外籍旅客購物退稅」,外籍旅客購物退稅的實施更是發展觀光產業的重要措施之一,觀光產業在觀光較為發達的已開發國家中,都十分重視旅客購物退稅這項措施,臺灣政府於民國92年實施政策至今,經歷了幾次重大改制,本文致力於研究於民國100年7月實施的「現場小額退稅」措施,是否對來臺外籍旅客的消費行為有顯著影響,並對今年實施的新制退稅措施是否再次影響旅客消費意願作出預期。
    According to UNWTO, tourism industry has experienced continuous growth and become one of the fastest growing economic sectors in the world. Many countries have committed themselves to developing tourism industry nowadays due to lower externality. Taiwanese government also has some implemented plans on tourism industry of which foreigners are allowed to apply for “VAT Refund”, hoping that the increase in international tourist may give the economy a boost.
    Our study has conducted an empirical analysis on the policy of On-Site Small Amount Tax Refund, which is mainly concentrated in panel data estimation. The purpose of this thesis is to find out the effect of this policy. First, we use Dummy variable as a main variable to capture the influence of the policy. Second, we introduce both the demand factors and the supply factors to explain tourism spending in Taiwan.
    The span of the data is from August 2009 to December 2015, using Tax Refund data of foreigners from 7 countries and districts. Our empirical analysis show that the Tax Refund policy has had significantly positive effect on both dependent variables, including total consumption and store revenue, especially these from U.S.A., Japan and China. These three countries show the strongest response to the dependent variables. It also shows that implementation of this Tax Refund policy really contributes to our tourism industry by increasing international tourism receipts of Taiwan.
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    三、 網站資料
    UNWTO http://www2.unwto.org/
    IMF http://www.imf.org/external/index.htm
    World Bank http://www.worldbank.org/
    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103255020
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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