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研究生:張仲韡
研究生(外文):CHANG, CHUNG WEI
論文名稱:宗教信仰與租稅逃漏意願之影響探討
論文名稱(外文):The Relationship between Religion and Tax Morale in Taiwan
指導教授:張文俊張文俊引用關係
指導教授(外文):CHANG, WEN-CHUN
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:財政學系
學門:商業及管理學門
學類:財政學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:52
中文關鍵詞:租稅逃漏宗教資本宗教信仰
外文關鍵詞:tax moralereligious capitalsreligious beliefs
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現今政府為投入各類公共財的提供和邁向福利國家之路,需要大量預算與經費,因此租稅收入一直是維持政府運作的重要收入。然而,逃漏租稅之意願和想法,甚至是實際之作為由古至今始終沒有消失且時有所聞。但影響納稅意願的因素除了客觀的政府稽核能力和罰款處罰水準外,應有其他可能之要素。此為本文動機之所在。 Grasmick et al.(1991)提出宗教信仰的存在將使個人進行租稅逃漏行為時,內心會感到羞恥與困窘。故本文欲探討宗教力量對個人內心層面之影響,進而對納稅態度與意願所產生之可能衝擊。

本文以行政院國科會─『2004年台灣地區社會變遷基本調查第四期第五次調查』之中『公民權組』的資料為樣本。利用Probit Model來觀察宗教信仰與納稅態度之堅定程度的關係。分析分為兩階段,第一階段為討論是否有宗教信仰與租稅逃漏意願之間之關係。第二階段則將宗教信仰區分數個不同教派,以釐清不同宗教對逃漏租稅想法的相關影響。除此之外,也一併討論民眾間信任程度和對政府的信任程度和逃漏稅意願的關係。

實證結果發現,實證第一部分,有信仰宗教者相較於沒有信仰宗教者其誠實納稅態度與遵守法律與規定的態度更加強烈與堅定。其可能原因為信仰者確實的將宗教誡律落實到日常生活,提升自我道德水準,故能降低進行逃漏稅行為的想法。實證第二部分發現,佛教、道教和民間信仰均與誠實納稅之態度有正面顯著的影響。天主教和基督教則為無顯著之關係。而信任周遭民眾與信任政府公職人員或官員之程度提升,均對誠實繳納租稅有正向顯著之影響。
This study uses the data from Taiwan Social Change Survey (TSCS) to examine the relationship between religion and tax morale and obedience to laws in Taiwan. In addition, the effects of interpersonal trust and trust in government on taxpayers’ attitudes toward tax evasion are also analyzed. From the results of probit estimations, the findings of this study indicate that religious beliefs that create religious capitals can improve tax morale. In other words, religiosity can increase taxpayers’ subjective willingness to pay taxes. Moreover, it is found that religion is positively associated with the attitude toward law obedience.

The findings of this study also suggest that different religions lead to differences in the attitude on tax evasion. Buddhism, Taoism and folk beliefs can reduce the inclinations to cheat on tax reporting and increase the positive attitude toward law obedience. This result can be explained by the religious values and beliefs of the adherents in accordance with the codes of honesty and justice that are emphasized by the doctrines of Buddhism, Taoism, and folk beliefs. However, the relationships between tax morale and Catholicism and Christianity are no statistically significant for the people in Taiwan. The frequency of religious attendance also has no significant association with tax evasion. In addition, higher levels of interpersonal trust and trust in government lead to lower tendencies to tax evasion.

Overall, the results of this study suggest that religiosity can enhance the tax morale of people by increasing taxpayers’ subjective willingness and possibly reducing the perception of bearing burdens in paying taxes.
目錄

第一章 緒論……………………………………………………………………1

第一節 研究動機與目的…………………………………………………1
第二節 研究方法與限制…………………………………………………7

第三節 研究架構…………………………………………………………8

第二章 文獻回顧………………………………………………………………9

第一節 宗教對身心健康程度的影響……………………………………9
第二節 宗教與犯罪行為的影響…………………………………………13
第三節 宗教與租稅逃漏的影響…………………………………………16

第四節 小結………………………………………………………………21

第三章 理論模型………………………………………………………………24

第四章 實證分析………………………………………………………………27

第一節 實證模型與設定…………………………………………………27
第二節 資料來源與敘述統計……………………………………………30
第三節 實證結果分析……………………………………………………36

第五章 結論與建議……………………………………………………………47

第一節 結論………………………………………………………………47
第二節 建議………………………………………………………………49

參考文獻………………………………………………………………………50
參考文獻
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馬琰如,黃慶生,馮國京和林玉蓉 (1991),『宗教簡介』,內政部。
劉還月(2000),『台灣民間信仰』,行政院新聞局。
鄭志明(1991),『台灣的宗教與秘密教派』,臺原出版社。
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