前期選案查核經驗對後續年度營利事業租稅逃漏之影響

The Effect of Prior Audit Experience on Subsequent Tax Noncompliance

10.7086/TJAE.201212.0059

黃美祝(Mei-Juh Huang)；林世銘(Su-Ming Lin)；黃玟心(Wen-Hsin Huang)

前期查核經驗 ； 租稅逃漏 ； Prior Audit Experience ； Tax Noncompliance

應用經濟論叢

92期（2012 / 12 / 01）

59 - 91

繁體中文

關於稽徵機關之查核是否能對受查者後續租稅逃漏行為產生遏阻效果，過往文獻並未有一致之結論。針對此一議題，本文提出實證證據顯示受查納稅者的後續租稅逃漏行為，會依其前期逃漏程度之不同而有所差異。本研究利用2000年及2002 年營利事業所得稅之申報及查核資料，來檢視各申報案件前期之查核經驗（包括被查獲的逃漏程度與是否受罰）對其後續年度租稅逃漏行為之影響。實證結果顯示國稅局的前期查核及處罰措施，雖無法有效遏阻慣性積極逃漏者或逃漏金額較高者之逃稅行為，但對於相對較保守的小額逃漏者而言卻有顯著的遏阻效果。簡言之，本文證據顯示台灣的查核政策，對於小額逃漏者及誠實納稅者具有遏阻效果。而此一結論亦呼應Long and Schwartz（1987）及Bergman and Nevarez（2006）之實證結果。

Whether or not the tax audits by tax authorities have significant deterrent effect on subsequent tax noncompliance, prior studies did not have a consistent conclusion. This study provides further evidence that the variation in responses to tax audits among taxpayers is determined by the aggressiveness of prior reporting. This study uses Taiwan's business income tax returns data of year 2000 and 2002 to investigate the effect of prior (year 2000) audit experience, including the previous level of noncompliance and the associated penalties, on subsequent (year 2002) tax noncompliance. The empirical results show that entrenched tax evaders are not deterred by prior audit experiences, while moderate or small tax evaders appeared to be more deterred by prior audits. In short, our evidence suggests that the audit policy in Taiwan generate deterrence to moderate tax evaders and honest taxpayers. This result is consistent with the results of Long and Schwartz (1987) and Bergman and Nevarez (2006).

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