「應用租稅逃漏模型-建立容器責任業者營業量申報與基金平衡關係模型」專案工作計畫
| 中文摘要 | 環保署於民國 86 年公告容器業者應依核定之費率及其申報之營業量或進口量，繳交回收清除處理費用，以補貼下游回收、處理業者，達推動資源回收體系運作之目的，故如何永續經營回收基金並維持基金正常運作是一項重要之課題。本計畫之成果如下：一、針對回收清除處理費率與容器業者申報應繳費量及基金現況進行分析，發現容器業者誠實申報的動機，與環保署的查核作業有一定關聯性。二、不論從理論模型或實證估計皆發現清除處理費率的變動對於業者誠實申報營業量的動機無顯著效果，稽查率則具有顯著效果。三、依據責任業者申報營業量誘因模型，發現不論採固定或遞減的費率，稽查率及處罰率對業者申報營業量的行為皆扮演重要角色。四、根據業者問卷調查分析，建議應加強稽查並修訂具實際效果的處罰制度。 | ||
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| 中文關鍵字 | 申報、容器、稽查 | ||
基本資訊
| 專案計畫編號 | EPA-97-HA14-03-A161 | 經費年度 | 097 | 計畫經費 | 580 千元 |
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| 專案開始日期 | 2008/05/16 | 專案結束日期 | 2008/11/15 | 專案主持人 | 林世銘 |
| 主辦單位 | 回收基管會 | 承辦人 | 吳國華 | 執行單位 | 社團法人台灣管理學會 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 97租稅逃漏模型-成果中英文摘要-詳細版.pdf | 0MB | [期末報告]公開版 |
Relationships between the Declaration of Container Manufacturers and the Balance of the Fund- An Application of Tax Evasion Model
| 英文摘要 | In 1997, the Environmental Protection Administration (EPA) announcedor the relevant manufacturers, they should pay recycling, clearance and disposal fees in accordance with the fee rates and the manufacturing or import volume approved by the EPA, and these fees should be used for the Resource Recycling Management Fund and making up for the downstream manufacturers to achieve the goal of pushing the operation of the resource recycling system. Therefore, it is an important and serious issue to maintain a normal operation of the Fund. The performance of this plan as follows: First, the balance of the Fund is correlated with the accuracy of the declared manufacturing volume due based on the analysis of domestic recycling, clearance and disposal fees, the declaration volume of the manufacturers of containers, as well as the current status of the Fund. Other than the fee rates, the motivations to accurately declaring the manufacturing volume due is associated with the examination performance of the EPA on the manufacturers of containers. Second, the plan examined the relation between the fee rates and the examination rates with the declaration motivations of the manufacturers of containers by regression estimation. The results show that, there was no significant effect between the fee change and the motivation of accurately declaration. While the examination rate is significantly positive correlated with the declaration amount. Third, the plan established a model of declaration amount based on the structure of tax evasion model. The model test found that, examination rate and the penalty rate both play important role in the declaration behavior regardless it is fixed or descending rate. Finally, accordingly the plan analyzed the manufacturers’ attitudes toward the clearance fee, the examination rate and the penalty rate; we suggest reinforcing the examination and amending the penalty system to strengthen its effectiveness. | ||
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| 英文關鍵字 | Declare,Containers,Audit | ||