過去探討扣繳情況對稅務申報行為意圖影響類型之研究，大多發現當納稅義務人面對有應付稅款時，較面對有退稅款時易有逃漏稅的傾向。而本研究同時以扣繳情況、所得種類及道德發展探討納稅義務人稅務申報之行為意圖。並且以計劃行為理論捕捉納稅義務人之態度、主觀規範及知覺行為控制，再加上扣繳情況及道德發展以解釋納稅義務人的行為意圖。本研究以北、中、南四所大學之研究所學生及學生家長為受試者，有效樣本共120筆。結果顯示，扣繳情況、所得種類及道德發展皆會影響納稅義務人稅務申報之行為意圖。進一步的發現，受試者在所得種類易查核時，扣繳情況不會影響其稅務申報行為意圖。惟有在所得不易查核且時，受試者才會受到扣繳情況的影響。而計劃行為理論也確實可以用來解釋納稅義務人的稅務申報行為意圖。 In most of the literature discussing the effect of tax withholding position on the behavioral intentions of tax filing, taxpayers have the tendency of tax evasion when they face the tax payments rather than the tax refunds. In this study, we take tax withholding position, income types and moral development into consideration to explore taxpayers’ behavioral intentions of tax filing. We also capture the attitude, subjective norm and perceived behavior control of taxpayers with the theory of planned behavior and combined with payments or refunds condition and moral development, to explain the taxpayers’ behavioral intentions. There are 120 valid samples in this study and our subjects are the four collages’ master students and their parents in the north, central, and south in Taiwan. The result shows that tax withholding position, income types and moral development will all influence the intention of taxpayers. Further discovery reveals that under income types of high detection rate, the subjects’ tax filing behavioral intentions are not affected by tax withholding position. Only when the income types belong to low detection rate category will the subjects be affect by their tax withholding position. Also, the theory of planned behavior is proved to be capable of explaining the taxpayers’ behavioral intentions.