稽徵機關稅務查核對營利事業短漏報所得之影響

Tax Evasion and Tax Auditing: An Analysis of Profit-Seeking Enterprise Returns

10.29628/AEP.200606.0003

陳明進(Ming-Chin Chen)

稅務查核 ； 逃漏稅 ； Tobit模式 ； 營利事業 ； Tax auditing ； Tax evasion ； Tobit model ； Profit-seeking enterprises

經濟論文

34卷2期（2006 / 06 / 01）

213 - 250

繁體中文

為了遏阻營利事業逃漏稅捐，政府稽徵機關每年均花費巨額的查核人力及資源審查營利事業所得稅結算申報資料。但是從稅務行政的立場而言，查緝逃漏稅的主要目的，並非在於對逃漏稅者加以處罰，而是希望藉由稽徵機關之查緝行動，杜絕部分納稅義務人僥倖心態，減少未來之逃漏稅。本文乃以營利事業所得稅申報及核定之課稅資料，探討稽徵機關稅務查核對減少營利事業短漏報所得之影響，實證結果顯示：(1)稽徵機關對逃漏稅的違章處罰對於營利事業以後短漏報所得會產生遏阻之效果；(2)如果僅是調整課稅所得額而無違章處罰，則並不會提高營利事業未來之稅務遵循；(3)非擴大書審案件中，採用書面審查方式者，當年度發現營利事業之短漏報所得較低，且可能導致營利事業有僥倖心態，而增加以後年度短漏報之所得額；(4)在控制其他企業特性後，營利事業採用會計師簽證申報者，其逃漏所得之情形較非會計師簽證申報案件為少。最後，本文的實證結果也發現，一些重要的企業特性，如應納稅負狀況、企業規模、負債比率、所處地區及行業別等因素，也會影響營利事業之短漏報所得額，這些發現結果可以提供稽徵機關研擬選案查核策略之參考。

To counter potential tax evasion, tax collection authorities have devoted extensive manpower and resources to investigation of tax returns of profit-seeking enterprises. However, the purpose of tax auditing is not to penalize taxpayers engaging in tax evasion but to enhance taxpayers' tax compliance in the future. Yet, evidence on the impact of tax auditing on tax compliance is still very limited. Using 1994 and 1996 tax return data, this study examines the relationship between tax auditing and tax evasion of profit-seeking enterprises. The empirical results show that: (1) tax penalties do have a significant countering effect on tax evasion in the future; (2) discoveries of under-reported income by tax auditing appear to have no effect on reducing future tax evasion; (3) tax auditing conducted by paper reviewing results in less tax-compliance in the future; (4) all else being equal, CPA-attested tax returns are more tax-compliant than non-CPA attested ones. Finally, this paper also provides evidence on the relations between tax evasion and some important characteristics of firms such as tax status, size, leverage, location, and industry membership.

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