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    Title: 租稅結構對經濟成長的影響 : 以臺灣的稅制為例
    Other Titles: The impact of tax structure on economic growth : a case on Taiwanese tax system
    Authors: 蔡碧連;Tsai, Pi-Lien
    Contributors: 淡江大學會計學系碩士在職專班
    單珮玲;Tsai, Pi-Lien
    Keywords: 租稅結構;扭曲性租稅;非扭曲性租稅;貿易開放;tax structure;Distortionary Tax;Nondistortionary Tax;Trade Openness
    Date: 2013
    Issue Date: 2013-04-13 11:30:37 (UTC+8)
    Abstract: 自2007年以來,受到全球金融海嘯影響,經濟大幅下滑,稅收減少,財政赤字增加,影響了政府財經政策運作。本研究乃利用臺灣1992年至2011年總體經濟的資料,探討我國租稅結構並加入其他變數貿易開放程度、人口成長率及我國加入世界貿易組織與2009年為振興經濟實施減稅措施對經濟成長的影響。
    依世界銀行稅收分類標準對我國稅收加以重新分類為:扭曲性租稅(包括所得稅及財產稅)、非扭曲性租稅(營業稅)及其他租稅。實證結果發現,扭曲性租稅對經濟成長呈現顯著負相關,非扭曲性租稅與經濟成長關係不顯著。在其它變數中貿易開放程度、人口成長率及2009年實施之減稅措施等三個變數與經濟成長關係呈現顯著正相關;至於,我國加入世界貿易組織對經濟成長則不具顯著性。
    Since 2007,strike of the global financial tsunami, the implementation of the government''s financial policy was greatly affected by the economic downturn, the reduced revenue and the increased budget deficit. This study aims to explore the problems on Taiwan''s current tax structure. The study uses the data of overall economy from 1992 to 2011 to investigate the national tax structure, together with additional variables of trade openness rate and population growth rate and impacts of joining the World Trade Organization and the implementation of tax cuts on economic growth in 2009 to revitalize the economy.
    According to Tax classification criteria of the World Bank, this study reclassifies the national taxes as distortionary tax (including income tax and property tax), non-distortionary tax (sales tax) and other taxes. The empirical results show that the distortionary tax has a significant negative correlation with economic growth, while the non-distorting tax has no significant correlation with the economic growth. As to the additional variables, trade openness rate, population growth rate and tax cuts implemented in 2009 have significantly positive relationship with the economic growth, As for the variable of the WTO membership does not show significantly correlation with the economic growth.
    Appears in Collections:[會計學系暨研究所] 學位論文

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