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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 李顯峰(Hsien Feng Lee) | |
| dc.contributor.author | Chia-Yu Hsu | en |
| dc.contributor.author | 許家毓 | zh_TW |
| dc.date.accessioned | 2021-06-17T03:12:36Z | - |
| dc.date.available | 2023-07-19 | |
| dc.date.copyright | 2018-07-19 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-07-13 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69309 | - |
| dc.description.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%。 | zh_TW |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T03:12:36Z (GMT). No. of bitstreams: 1 ntu-107-R05323036-1.pdf: 821075 bytes, checksum: a0b97b7ebe2a1c5be2b8128feba9333a (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 1 緒論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.1 研究背景. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1.1 地下經濟. . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1.2 電子支付. . . . . . . . . . . . . . . . . . . . . . . . . 2 1.2 研究動機. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.3 研究方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 1.4 研究流程. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 文獻回顧. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 2.1 地下經濟與經濟成長之文獻探討. . . . . . . . . . . . . . . . . . 6 2.2 涉及現金支付與稅收多寡關係之文獻探討. . . . . . . . . . . . . . 6 2.3 加值型營業稅與稅收多寡關係之文獻探討. . . . . . . . . . . . . . 7 3 研究方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 3.1 單根檢定. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 3.1.1 LLC 單根檢定. . . . . . . . . . . . . . . . . . . . . . 9 3.1.2 IPS 單根檢定. . . . . . . . . . . . . . . . . . . . . . . 10 3.2 工具變數. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 3.2.1 兩階段最小平方法(two-stage least square, 2SLS) . . . 12 3.3 追蹤資料分析. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 3.3.1 固定效果模型. . . . . . . . . . . . . . . . . . . . . . . 14 3.3.2 隨機效果模型. . . . . . . . . . . . . . . . . . . . . . . 14 3.4 實證模型選取. . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 4 研究概念設計及變數說明. . . . . . . . . . . . . . . . . . . . . . . . . . 16 4.1 研究概念設定. . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 4.2 研究資料來源. . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 5 實證研究結果. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 5.1 資料敘述性統計分析. . . . . . . . . . . . . . . . . . . . . . . . 20 5.2 追蹤資料單根檢定結果. . . . . . . . . . . . . . . . . . . . . . . 22 5.3 實證分析. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 5.3.1 模型選取以及內生性來源探討、工具變數選擇. . . . . . 23 5.3.2 第一階段迴歸結果. . . . . . . . . . . . . . . . . . . . 26 5.3.3 第二階段迴歸結果分析. . . . . . . . . . . . . . . . . . 27 6 結論與建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 6.1 結論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 6.2 政策建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 參考文獻30 | |
| dc.language.iso | zh-TW | |
| dc.subject | 地下經濟佔GDP比例 | zh_TW |
| dc.subject | 逃漏稅 | zh_TW |
| dc.subject | 現金支付 | zh_TW |
| dc.subject | 電子支付 | zh_TW |
| dc.subject | ATM | zh_TW |
| dc.subject | tax evasion | en |
| dc.subject | shadow economy | en |
| dc.subject | electronic payments | en |
| dc.subject | ATM | en |
| dc.subject | cash payments | en |
| dc.title | 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 | zh_TW |
| dc.title | Payments Pattern and Shadow Economy: Evidence from Taiwan, South Korea, Japan and Singapore | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 謝德宗,林惠玲 | |
| dc.subject.keyword | 地下經濟佔GDP比例,逃漏稅,現金支付,電子支付,ATM, | zh_TW |
| dc.subject.keyword | shadow economy,tax evasion,cash payments,electronic payments,ATM, | en |
| dc.relation.page | 32 | |
| dc.identifier.doi | 10.6342/NTU201801510 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2018-07-16 | |
| dc.contributor.author-college | 社會科學院 | zh_TW |
| dc.contributor.author-dept | 經濟學研究所 | zh_TW |
| 顯示於系所單位： | 經濟學系 | |
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