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。而本研究同時以所得種類及扣繳情況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，再加上其退、補稅的情況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117筆。結果顯示，當受試者在所得種類具有較高道德疑慮時，扣繳情況不會影響其稅務申報行為意圖。惟有在所得具有較低道德疑慮時，受試者才會受到扣繳情況的影響。且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 both income types as well as tax withholding position 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, to explain the taxpayers' behavioral intentions. There are 117 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 under income types of high ethic dilemma, the subjects' tax filing behavioral intentions are not affected by tax withholding position. Only when the income types belong to low ethic dilemma 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.
「2006當代會計暨管理論壇」大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management，27頁