查詢結果分析
來源資料
頁籤選單縮合
題 名 | 影響綜所稅、營所稅、地價稅、土增稅收入因素之研究--以臺灣20縣市為例=A Study on the Determinants of Individual Income Tax, Profit-seeking Enterprise Income Tax, Land Tax and Land Value Increment Tax in Taiwan |
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作 者 | 羅彩月; | 書刊名 | 財金論文叢刊 |
卷 期 | 28 2018.06[民107.06] |
頁 次 | 頁42-55 |
分類號 | 564.38 |
關鍵詞 | 綜合所得稅; 營利事業所得稅; 地價稅; 土地增值稅; 稅課收入; Individual income tax; Profit-seeking enterprise income tax; Land tax; Land value increment tax; Tax revenue; |
語 文 | 中文(Chinese) |
中文摘要 | 本文主要收集2006 年至2015 年間台灣20 個縣市之每戶全年經常性收入、低收入戶人口比例、大專院校以上人口比例、都市計劃區人口比例、失業率、從業者身分結構-雇主比例與受雇者比例等為自變數,以綜合所得稅、營利事業所得稅、地價稅及土地增值稅4 項稅收為應變數,使用多元迴歸分析法,探討自變數對應變數之影響,實證結果發現:平均每戶經常性收入及大專以上人口比例對於營利事業所得稅、綜合所得稅、地價稅、土地增值稅稅收實徵淨額有顯著正向影響。低收入戶人口比例對於綜合所得稅及地價稅有顯著正向影響。都市計劃區人口比例對於地價稅有顯著正向影響。從業者身分結構-受雇者比例對於營利事業所得稅、綜合所得稅、地價稅有顯著負向影響。從業者身分結構-雇主比例對於土地增值稅有顯著正向影響。 |
英文摘要 | This paper collates data of annual recurring income per household, the percentage of the population in low-income households, the percentage of the population with college/university education or better, the percentage of the population residing in urban planning divisions, unemployment rates, the percentage of employees and employers in the workforce across 20 cities and counties in Taiwan in 2006-2015 as independent variables. The data of individual income taxes, profit-seeking enterprise income taxes, land taxes and land value increment taxes are referred to as dependent variables. A multiple linear regression is conducted to explore the influence of independent variables on dependent variables. The empirical findings are as follows: The average recurring incomes per household and the percentage of the population with college/university education or better have significant and positive influence on profit-seeking enterprise income taxes, individual income taxes, land taxes, and land value increment taxes. The percentage of the population in low-income households exhibits significant and positive impact on individual income taxes and land taxes. The percentage of the population residing in urban planning divisions shows a significant and positive influence on land taxes. The percentage of employees in the workforce demonstrates a significant and negative influence on profit-seeking enterprise income taxes, individual income taxes and land taxes. The percentage of employers in the workforce has a significant and positive influence over land value increment taxes. |
本系統中英文摘要資訊取自各篇刊載內容。