Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/157515
|
| Title: | 利用電子發票分析我國菸品消費特性及推估私菸市場規模
Investigate the Consumption Characteristics and the Illicit Cigarettes Market in Taiwan － by Using Electronic Invoices |
| Authors: | 羅光達 |
| Contributors: | 財政系 |
| Keywords: | 電子發票;菸品消費;非法菸品
Electronic invoice;Cigarette consumption;Illicit cigarette |
| Date: | 2020-02 |
| Issue Date: | 2025-06-24 13:31:38 (UTC+8) |
| Abstract: | 過去文獻認為，菸品是劣價財貨且會造成外部成本，因此世界各國均將其列為課稅對象。不過，國內外文獻也都發現，當菸品價格因稅額的上升而增加時，消費者雖會減少購買部分菸品，但由於菸品消費的成癮性質，一旦上癮並不容易戒斷菸品消費，造成走私菸品或私製劣菸的存在空間，使部份消費者轉而購買較便宜的私菸，如此一來，既無法達成寓禁於徵之目的，又造成稅捐上的流失。但不可諱言，由於走私行為具有十足的非法性及高度的隱密性，因此取得真實的走私資料非常困難。一般而言，不同推估非法菸品市場規模的方法，其所計算的結果常是不相同的，這除了因推估方式不同外，所採用的資料數據也可能不一樣，甚至研究的樣本區域也不同，所以推估結果的互異也是可預見的結果。但無論採用哪一種估計方法，正確掌握實際菸品消費者的消費特性，以及合法菸品的消費數量，均是首要之務。過去未有研究使用電子發票來做相關的分析，絕大部分是以市場的調查或問卷的資料來進行菸品消費的研究，所以藉由電子發票來全面了解我國菸品的消費特性，正是本研究計劃的開創性與重要性所在。我們預計透過此研究之進行，將檢視我國菸品消費者之消費特性（例如購買之品牌、購買之時間、購買之數量及單價），同時探討不同價位菸品之消費與不同地區菸品消費之異同。另外，我們也將利用2017年6月菸稅調漲之政策，推估對菸品銷售之影響，並進而推估我國非法菸品之市場規模。
Cigarettes have been well considered as demerit goods in the literatures so that many countries have listed them as taxable items due to their external costs. However, there is some evidence showing that when the price of cigarettes increases due to the increase of taxes, consumers might not reduce the purchase of cigarettes too much as expected because of the addictive nature of cigarettes. Therefore, some consumers will try to buy cheaper cigarettes or illicit cigarettes, resulting in the existence of smuggled markets. As a result, cigarette tax policy will not be able to reach its original goal of prohibition but will also cause loss of tax revenues. Honestly, it is very difficult to obtain authentic smuggling information because of the full illegality and high degree of confidentiality of smuggling activities. In general, different methods of estimating the size of illicit cigarettes market may yield different results due to different estimation methods and different sources of data. However, no matter which of the estimation methods is used, it is of importance to understand the consumption characteristics of consumers and the cigarette market.In the past, there have been no studies that use electronic invoices to analyze cigarette consumption in Taiwan. Currently, most research on this topic is conducted based on market surveys or questionnaires. Therefore, by using the electronic invoices in this study, we can explore a new way to study the consumption behavior of cigarettes, and this is the originality and importance of this research. We expect to analyze the characteristics of cigarettes consumers, such as the brand, the time of purchase, the quantity and the unit price of the purchase. We also will investigate the similarities and differences between the cigarettes consumption at different prices and in different regions. In addition, we will make use of the increase of cigarette tax in June 2017 to estimate the impact on the sales of cigarettes, and further to estimate the market size of illicit cigarettes in Taiwan. |
| Relation: | 科技部, MOST107-2410-H004-018, 107.08-108.07 |
| Data Type: | report |
| Appears in Collections: | [財政學系] 國科會研究計畫
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| index.html | | 0Kb | HTML | 42 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
