考慮社會責任下獨佔廠商的生產與逃漏稅決策

Tax Evasion and Monopoly Output Decisions in the Presence of Corporate Social Responsibility

10.6181/agec.2011.46.03

吳朝欽(Tsaur-Chin Wu)；顏志達(CHih-Ta Yen)

租稅中立性 ； 逃漏稅 ； 廠商的社會責任 ； Tax neutrality ； Tax evasion ； Corporate social responsibility

農業與經濟

46期（2011 / 06 / 01）

85 - 101

繁體中文

本文將廠商的社會責任納入Wang and Conant（1988）的模型架構中，重新探討廠商生產與逃漏稅決策兩者之間是否具有可分離性。經由模型的推導分析，我們發現三項主要的結果：其一，在社會責任的考量下，廠商的生產與逃漏稅決策不再具有可分離性，而是具有Edgeworth互補性。其二，當政府提高稽查率或懲罰率，不必然能夠嚇阻廠商的逃漏稅行為。最後，當廠商的社會責任動機提高時，則會同時減少產出水準與逃稅數額。

This paper revisits monopolists' profit tax evasion by taking corporate social responsibility into account. It is shown that: (i) the monopolistic firm's evasion and production decisions are complements in the Edgeworth sense; (ii) the deterrent effects of the penalty rate and the audit probability on tax evasion are ambiguous when monopolistic firms possess a social responsible motive; and (iii) an increase in the monopolistic firm's social responsibility leads to decreases in both its output production and tax evasion.

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