淡江大學機構典藏:Item 987654321/87644
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62805/95882 (66%)
造访人次 : 3930220      在线人数 : 761
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/87644


    题名: 租稅結構對經濟成長的影響 : 以臺灣的稅制為例
    其它题名: The impact of tax structure on economic growth : a case on Taiwanese tax system
    作者: 蔡碧連;Tsai, Pi-Lien
    贡献者: 淡江大學會計學系碩士在職專班
    單珮玲;Tsai, Pi-Lien
    关键词: 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
    日期: 2013
    上传时间: 2013-04-13 11:30:37 (UTC+8)
    摘要: 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.
    显示于类别:[會計學系暨研究所] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML178检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈