本研究使用台灣的營利事業所得稅資料並且以托賓自我選擇模型來檢視租稅逃漏、稅務選查與會計師稅務簽證三者的關聯性。實證結果顯示台灣的稅務機關在查核預算的限制之下會進行有系統的稅務選查程序；進一步來說，使用會計師稅務簽證的企業組織較不易被稅務機關選查。此外，企業組織的重要特徵如規模、財務狀況、獲利能力以及會計師稅務簽證的使用與否將會影響企業組織的租稅逃漏額。最後，我們發現會計師稅務簽證的使用對於租稅逃漏的影響會隨著公司的規模大小而改變，營收大於一億的企業組織若使用會計師稅務簽證將會比未使用會計師稅務簽證的企業組織有更高的逃漏稅額。因此，我們認為與會計師稅務簽證相關的政策法規可能需要重新評估是否適切。 / This study uses the business income tax dada in Taiwan to empirically examine the relationships between audit selection, tax evasion, and the usage of CPA-attestation. Tobit model with self-selection is used in this study. Empirical results provide evidence that tax agencies in Taiwan employ a systematic audit selection process, subject to the constraints of audit budgets. Additionally, firms using CPA-attestation are less likely to be selected for audit. The results also provide evidence that some important characteristics of firms, such as size, financial position, profitability, and the usage of CPA-attestation, may influence the amount of tax evasion. Finally, we find that the effect of CPA-attestation on tax evasion may vary with different sizes of firms using CPA-attestation. Hence, the policy and tax regulations associated with the usage of CPA-attestation may need to be re-evaluated.

Climate change implication and rural livelihood capitals remain the major inextricable dimensions of sustainability in this twenty first century globally. As a result, the impact and outcome of climate change on rural livelihood capitals, including economic development cannot be overemphasized in Ngaka Modiri Molema District Municipality of the North West Province of South Africa, where the study took place. It is one of the largest maize production regions in South Africa, where a preponderance of the people in the province obtain their livelihood from agriculture which contributes enormously to the promotion of household’s food security. The study, therefore, investigated the adaptation strategies, awareness of climate change, factors that influenced climate change adaptation in North West Province of South Africa, with the aim of ascertaining the effects of climate change on livelihood capitals among small and emerging maize farmers. Stratified random sampling technique was used to select three hundred and forty-six (346) farmers who were interviewed from the study area, while a pre-tested questionnaire was administered to the maize farmers, aiming at matters related to climate change impact on livelihood and adaptation. Data were analyzed using descriptive statistics while inferential statistical tools employed were Principal Component Analysis, Two-Stage Least Square regression model, Binary Logistic regression model, and Tobit regression model. The results of the study showed that climate change was linked to rural livelihood capitals as climate change awareness, low profit and co-operative finance were statistically significant (p<0.05). The study also established that majority of the rural farmers in the study area were aware of climate change, in which farm size, education, ownership of the farm, information received on climate change, source of climate change information, climate change information through extension services, channel of information received on climate change and support received on climate change were statistically significant (p<0.05). Factors such as farm size, household gender, type of farms, who owns the farm, land acquisition, source of climate change information, support received on climate change, and adaptation barrier were statistically significant (p<0.05) and influenced climate change adaptation in the study area. Conclusively, climate change is entwined with rural livelihood, and the variables that are significant to the study were identified. It was therefore recommended that government intervention, access to information, extension service and support, farmers’ networking, adoption of drought and heat stress tolerant seeds, indigenous knowledge should be improved, practiced and promoted among the rural farmers and the stakeholders involved in the study area. / Agriculture, Animal Health and Human Ecology / D. Phil. (Agriculture)