現行有關逃漏稅研究的國內外文獻，無論在理論推導或實證分析上，多集 中於非法的租稅逃漏（tax evasion）上，而忽略了另一種合法的減少稅 負的方法：租稅規避（tax avoidance）。本文乃將 Falkinger & Walther (1991) 獎懲並行的制度與傳統的租稅逃避（tax aversion）理 論相結合，而以較嚴謹的方式分析聯合的個人租稅逃漏與租稅規避的選擇 行為，即所謂的租稅逃避行為。本文共分為四章十節，略述如下：第一章 為緒論，分為三節，分別說明研究動機與目的、研究範圍與方法及章節安 排。第二章為文獻回顧，分為三節，以國、內外文獻為探討單元，分別依 時間順序及研究範圍與方法，針對租稅逃漏、租稅規避與租稅逃避聯合決 策行為等三個領域的文獻作假設分析與結論整理，最後則做一小結。第三 章為獎懲並行的租稅逃避理論（ A Mixed Penalty- Reward Tax Aversion Theory ），分為三節，第一節介紹獎懲並行的租稅逃避理論， 主要分成基本假設、模型設立、比較靜態分析和加入獎勵因素後的影響四 部份來討論。第二節乃以獎懲並行的租稅逃避模型與前章中所述較具代表 性的逃、避稅理論模型加以比較。最後則作一小結。第四章為結論，僅一 節。由於另一租稅減少途徑──租稅規避──的存在改變了許多僅討論租 稅逃漏文獻的結論。本文主要的結論是，除了查獲率和邊際懲罰率的變動 對申報所得和避稅所得佔總逃避所得的份額有明確的正向影響外，其他相 關變數如總所得、邊際稅率和邊際避稅成本的變動所造成的影響均不明確 ；而邊際獎勵率的變動對申報所得的影響亦無法確定，然其對避稅所得佔 總逃避稅所得的份額卻造成（反直觀的）負面的效果。此外，提高獎勵率 是否提高或降低其他變數變動的效果，其答案亦無法肯定。這些發現表 示 Falkinger & Walther (1991) 對於採用獎勵制度的優點似乎有誇大之 嫌。

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

1948年5月，上海舉辦第七屆全中國運動會，臺灣首次組隊參賽即一鳴驚人，榮獲男子田徑總冠軍，同時更展現守秩序、法紀律、團結合作、服從裁判的運動精神。不論場內的運動實力和場外的運動風範，皆被大會評為「全國第一」。究其因，實肇基於日本統治期間致力發展體育運動所展現的成果。事實上，臺灣在日本統治之前，近代式體育運動僅在西洋勢力所及的範圍內施行，成效自是相當有限，迨至日治時期，乃藉由學校教育與社會體育兩大方向，開始全面性、普遍地提倡體育運動而獲致相當程度的發展成果。值是之故，本論文主旨即在探討日本統治下的臺灣，究竟為何／如何發展體育運動，以及有何成效。 本文係以當時臺灣地區運動員的競賽為主，包含內地人(日本人)、本島人(臺灣人)以及高砂族(原住民)，因為此三種族群皆是當時臺灣運動代表隊的組成份子，以做為主要的論述對象更能得知當時臺灣體育運動的發展情況。在論文內容方面，首先，從近代西洋體育運動的興起與發展談起，隨著歐美列強國力的擴張將其科技文明與生活形態傳至亞洲，再至日本明治維新前後追求改善國民體格而向學習歐美體育運動，而臺灣即在此時代背景之下被納為日本殖民地。其次，探討日治時期各界人士對於體育運動所提出的觀念看法，以說明發展體育運動的動機與目的。再次，討論推行體育運動的主要機構，主要著眼於人事、經費以及如何運作等方面，以瞭解是由哪些人／在什麼樣的時代背景之下／如何從事體育運動的發展。第四、討論臺灣運動選手參加各項運動競賽的成績表現，主要以全島性比賽，以及與鄰近的朝鮮、滿洲、日本、菲律賓等地的比賽成績作較，可大致明瞭臺灣的運動技術水準。第五、分析社會領導階層人士所從事的休閒運動，以考察當時是哪些休閒運動最受是有錢有閒階級的喜愛，並從中討論體育運動的發展概況。 經由本文的討論發現，日治時期體育運動的發展係在官方強力主導、民間配合實施之下進行推廣。其次，臺灣的體育組織是日本帝國體育組織在殖民地的分支機構，臺灣全島性的運動比賽成為日本全國性比賽的地方預選賽，臺灣優秀的運動選手與隊伍在島內勝出者即成為地區性代表隊，順理成章前往日本參加更高層級的比賽。此外，體育是現代教育不可偏廢的項目，不僅能改善個人體格發育，也有助促進健康衛生；同時，體育並非僅是單純的身體運動而已，有時亦被視為國力的象徵，發展體育運動有助陶冶國民性格和促進日臺融合。最後，隨著日本統治的時間漸久以及統治程度的強化，臺灣體育運動呈現日漸普及的趨勢，而另一方面，則漸帶有濃厚的日本色彩，甚至許多日式運動術語發至今仍是使用中的辭彙即是明證。至於日治時期臺灣體育運動的成績表現究竟如何呢？整體而言，不僅與殖民母國日本仍然相去甚遠，即便連同為殖民地的朝鮮、滿洲、菲律賓等地亦有所不及。然而，雖然未見日治時期臺灣運動選手與中國正面交手的紀錄，但從1948年的上海全國運動會成績可推知，日治臺灣體育運動的整體水準，似乎不在同時期的中國之下。 關鍵字：日治時期 臺灣 體育史 體育觀 武德會 體育俱樂部 臺灣體育獎勵會 臺灣體育協會 明治神宮體育大會 甲子園 網球 棒球 田徑 游泳 登山 馬術 高爾夫 / In May 1948, the 7th China Sports Game was held in Shanghai. The athletic performance of male track and field athletes amazed the world by winning the overall championship though it was the debut of Taiwan in this athletic event. These male athletes disciplined themselves, obeyed the rules, cooperated with one another, obeyed the referees’ orders, and exhibited good sportsmanship. Both their athletic performance and sportsmanship on the sports field or beyond sports field were ranked as “national champion” by the sponsor. Their great performance actually was the achievement from the devotion to developing athletic sports during Japanese Occupation Period. In fact, before the colonization of Japan, modern athletic sports in Taiwan were only practiced in few regions where foreigners aggregated and the effect of athletic performance was quite limited. The overall promotion of athletic sports was put into practice through school education and social sports activities until the Japanese Occupation Period and so was the great performance achieved at that time. The main purpose of this study is to investigate why and how the Japanese developed athletic sports in Taiwan and the effects. The research subjects were mainly the athletes at that time in Taiwan, including the Japanese, the Taiwanese, and the aboriginals (indigenous people) since these three groups were all members of sports representatives in Taiwan at that time. These subjects were investigated to find out about the development of athletic sports in Taiwan at that time. Firstly, the study probed into the rise and the development of modern western athletic sports. With the expansion of national powers of European countries and the U.S., their science, technology, and life styles were spread to Asia. Moreover, after Meiji Restoration, the Japanese started to put emphasis on improving their physique and hence learnt the western athletic sports. And Taiwan was colonized by Japan under this background. Secondly, it investigated the concepts and viewpoints on athletic sports proposed from all walks of life during Japanese Occupation Period to demonstrate the motives and purposes of athletic sport development. Thirdly, it investigated the major facilities responsible for promoting athletic sports from the aspects of personnel matters, funds, and the operation methods to understand who were involved, how they developed athletic sports, and under what kind of background were athletic sports developed. Fourthly, it investigated the performance of athletes in each kind of sports games, especially national games. The study also compared the athletic performance of Taiwan with that of nearby countries such as Korea, Manjou, Japan, and Philippine to understand the athletic level of Taiwan. Fifthly, it analyzed the leisure sports that the leaders of the society engaged in to explore the preferences of leisure sports of the rich at that time and further investigate the profile of athletic sports development. This study found that the development of athletic sports in Taiwan during Japanese Occupation Period was dominated by the government with the cooperation of non-government in promotion. The sports organizations in Taiwan were the colonial branches of sports organizations in Japanese Empire and the national sports competitions in Taiwan became local preliminaries of Japanese national competitions. The outstanding athletes in Taiwan and the winners of local preliminaries would become the local sports representatives to participate in competitions of higher level in Japan. In addition, the study found that physical education is indispensable in modern education, which not only improves the physical development of individuals but also improves health. Meanwhile, athletic sports ability not simply teaches a kind of physical movement and it is sometimes viewed as a symbol of national powers. The development of athletic sports helped cultivate the personality of people and improved the integration ethnic integration between Taiwan and Japan. With the increase of colonization time and the reinforcement of governance, the athletic sports in Taiwan gradually became more and more popular. On the other hand, it was found that the sports activities in Taiwan was greatly influenced by Japan and even the Japanese sports vocabularies are still used now in sports activities. As for the athletic performance of Taiwan during Japanese Occupation Period, as a whole, the athletic performance of Taiwan was better than Japan and other colonies of Japan, such as Korea, Manjou, and Philippine. Although the athletes in Taiwan during Japanese Occupation Period did not compete with the athletes of China, it could be inferred from their athletic performance that the overall level of athletic sports in Taiwan during Japanese Occupation Period was equivalent to that of China. Keywords: Japanese Occupation Period, Taiwan, sports history, viewpoint of sports, Dai-Nippon Butokukai, sports club, Taiwan sports sponsorship association, Taiwan sports association, Meigi-jingu Athletic Meet, Koshien, tennis, baseball, track and field, swimming, mountain climbing, equestrian, golf