稽核政策與最適的出口貿易政策

Auditing Rate and the Optimal Export Policies

郭虹瑩(Horn-In Kuo)；林瓊華(Chiung-Hua Lin)

稽核策略 ； 租稅中立性 ； 租稅逃漏 ； 最適出口貿易政策 ； auditing policy ； tax evasion ； optimal export policy

真理財經學報

27期（2015 / 12 / 01）

23 - 33

繁體中文

本篇短文以郭虹瑩與翁堃嵐（2007）一文為基礎，設立一個包含稽核策略的模型，來探討稽核率的高低對最適出口貿易政策的影響。本文的研究顯示，稽核率的高低並不會影響最適出口貿易政策的制訂，換言之，郭虹瑩與翁堃嵐（2007）一文所獲致的結果仍然成立，亦就是說，廠商的產出決策獨立於逃漏稅決策，因次逃漏稅的存在並不會影響市場的均衡以及最適出口貿易政策的制訂。

Based on Kuo and Ueng (2007), this note setups a model to study how the optimal exporting policies are affected by the audit rates of tax administration. It is showed that the optimal exporting policies will not be affected by the audit rate and thereby the result of Kuo and Ueng (2007) still holds. Since the firm's output decision is independent of its tax evasion decision, it is intuitive that tax evasion will not change market equilibrium as well as optimal exporting policies.

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