支付型態與地下經濟關聯性之實證研究：台灣、南韓、日本與新加坡

Abstract

資訊科技及金融市場的創新技術提升下，電子支付為近年市場交易中的重要支付方式，且每一筆交易都將被紀錄，故選擇利用電子支付作為支付方式能使逃漏稅情形降低。 本研究利用台灣、韓國、日本與新加坡共四國之亞洲樣本資料，實證結果顯示，平均每人信用卡次數與逃漏稅呈現負向影響關係，若平均每人每年信用卡交易次數增加10 次，就能使地下經濟佔GDP 比例減少19.5%。；而平均ATM 提領次數及平均ATM 提領金額與逃漏稅呈現正向影響關係，若平均每人每年ATM 提領次數增加10 次，會使地下經濟佔GDP 比例增加7.9%，平均每人每年ATM 提領金額少提領1,000 美元，就會使地下經濟佔GDP 比例減少3%。

Information technologies and innovations in finanacial markets have increased electronic payment systems.Cashless payment becomes a crucial part transactions because it will be recorded. Therefore, cashless payment can hinder tax evasion. Using the sample data from year 2008 to 2015 of Taiwan, South Korea, Japan and Singapore, our reserch shows that : cashless payments including credit and debit card are negatively related to tax evasion. Then, if ten more card transations per capita per year are associated with 19.5 percentages points smaller shadow economics. Therefore, withdrawing cash at ATMs will foster the tax evasion. If ten more ATM withdrawls per capita per year are ssociated with 7.9 percentages points larger shadow economics and one thousand dollars more in cash withdrawls per capita per year is associated with three percentages points lager shadow economics.