租稅轉嫁與歸宿之問題為多年來各財經學家所爭論之主題，尤其是直接稅之轉嫁與歸 宿問題更甚，其結果至今仍未成定論；而在傳統上對於租稅歸宿問題之探討係採用部 分均衡分析之方式，但其缺點甚多，故許多學者皆棄之不用；後來經過幾位學者，諸 如ROLRH, WELL, JOHNSON及MUSGR AVE 等人之探討，而有一般均衡分析之雛型產生， 至一九六二年HARBERGER 集其大成，首倡以兩部門、兩因素之模型，利用國際貿易一 般均衡理論來分析公司所得稅之歸宿，後經MIESZKOWSKI 及MOLURE等人將其模型加以 修改與擴張，成為有名的H-M-M 模型，此模型即成為現代租稅歸宿之一個標準分析工 具。本文即在將H-M-M 之理論模型加以評介，並將其不切實際之假設加以修改，重新 再設立一個理論模型，將其結論與H-M-M 模型之結論加以對照，以說明H-M-M 理論之 應用是否能一般化。 本文共一冊，分成六章，約三萬字。

海關一向在我國整體經貿發展中扮演重要的角色，近年來，為因應快遞業務、國際物流中心的崛起等國際貿易型態的轉變，正逐步引進新的經營理念，推動業者自主管理，並於貨物通關流程中引進風險管理理念；自1995年全面實施海空運貨物通關自動化以來，通關流程中各作業點均已納入自動化範疇，但因現行資訊系統只適合在系統規範的模式下提供資訊，難以依據不同的決策需求靈活、隨意組合查詢條件，迅速產生所需資訊，亦無法提供多樣性的趨勢資訊供決策階層運用。 商業智慧系統的出現，就是利用企業在日常經營過程中搜集的大量資料，將它們轉化為資訊和知識，提供決策階層使用；本研究針對海關決策分析資訊需求進行商業智慧應用設計，並探討前述科技對提升資訊作業與展示效益的可能改善，以及分析性資料的方便取得對管理面及決策的支援程度。 經由本研究獲得以下結論：應用商業智慧，資訊系統可依據需求適時提供正確資訊，提升資訊作業之效益；應用於電子通關作業，因多維度分析資料的方便取得，能迅速掌握決定通關方式的相關因素，可提升通關作業效益，此外，亦能藉由相關分析資訊的輔助，提升海關行政管理效能。 / Customs service has been playing an important role in the country’s trade development. In the past years, to respond to the emerging of the express business and global logistics, the Customs is introducing new concept into its operation including promoting autonomous management and adopting the principle of risk management in deciding how goods are cleared through Customs. Although the automated cargo clearance system, which was implemented in 1995, has covered all the cargo clearance procedures, it can only provide information in a predefined specification. Being a transaction system, it can hardly meet the decision-making requirements which often contain flexible query conditions, not to mention providing a wide variety of trend information to the top executives. Business Intelligence System can integrate data gathering from daily business operation and transform them into information and knowledge for decision making. By designing a Business Intelligence application according to Customs decision analysis requirements, this study explore how Customs can benefit from this technology in information management and information presentation as well as the effect of easy access to analytical information on Customs administration and decision making. The study reaches the conclusion that, by adopting Business Intelligence, information system can easily deliver the right thing to the right person at the right time. Customs clearance efficiency can be enhanced as well because Business Intelligence facilitate multi-dimensional analysis on factors related to ways of clearance. In addition, with the help of analytical information, Customs can also raise its efficiency in administration.