查詢結果分析
來源資料
頁籤選單縮合
題 名 | 稅法不確定對營利事業短漏報所得之影響:臺灣之實證=The Influence of Uncertain Tax Positions on Tax Compliance: Considering Taiwan's Business Income Tax |
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作 者 | 陳俊哲; | 書刊名 | 臺大管理論叢 |
卷 期 | 24:1 2013.12[民102.12] |
頁 次 | 頁285-319 |
分類號 | 567.01 |
關鍵詞 | 稅法不確定; 稅務遵循; 查核品質; Uncertain tax positions; Tax compliance; Audit quality; |
語 文 | 中文(Chinese) |
中文摘要 | 本文探討稅法不確定對納稅人之稅務遵循,稅務申報代理人之處罰責任,及稽徵機關之查核品質的影響。 實證結果發現:在稅法不確定下,納稅人以避稅手段產生未確定稅負,稅務申報代理人協助納稅人逃漏稅,但是,加重稅務申報代理人之處罰責任,對納稅人之稅務遵循,沒有明顯的助益。 此外,稅法不確定、稅務人員之素養與操守不佳等因素是國內稅務遵循風氣敗壞的主因。 當稅法不確定現象存在時,加強稅務人員之素養與操守,對稽徵機關之查核品質,有顯著的影響。 |
英文摘要 | This paper explores the impact of uncertain tax positions on the tax compliance of taxpayers,penalties for tax agents, and audit quality of tax authorities. The findings are as follows:When tax positions are uncertain, taxpayers’ intentions to avoid taxes and engaging insheltering activities are more obvious, and tax agents assist taxpayers in evading taxes.However, increasing penalties for tax agents may not intensify tax compliance. Additionally,uncertain tax positions, poor audit quality, and low integrity of tax officials are the mainreasons of decreased tax compliance. Furthermore, when tax laws are ambiguous, improvingthe integrity of tax officials has a significantly positive effect on the audit quality of taxauthorities. |
本系統中英文摘要資訊取自各篇刊載內容。