- About
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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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租稅逃漏之研究黃耀輝, Huang, Yue-Hui Unknown Date (has links)
關於逃稅行為之理論分析，傳統模型均只就納稅義務人「賭博」模式處理。本文則加
以修正擴充，兼顧財政當局資源配置及稅務員貪污行為等因素，試以征納雙方之行為
，構成一逃稅供需模型，並做比較靜態分析。然後，再以社會損失最小觀點，探討最
適逃稅量。
依據該模型，引用我國逃稅估計相關資料，對稅務行政、逃稅結構以及稅負差異，做
實證研究。最後就實證發現，提出個人看法，以為結論。
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