本文利用內生經濟成長模型來探討在一存在有逃漏稅行為的經濟體系下，政府採取租稅融通政策以及貨幣融通政策對於經濟成長與社會福利可能產生的影響。當政府提高稅率時，納稅人會有誘因減少申報所得的比例，藉此提高其可支配所得，故本文將納稅人是否誠實申報所得的比例視為逃漏稅的行為，且政府可藉由逃漏稅稽查政策以及所得稅率來影響代表性個人誠實申報所得的比例，而代表性個人誠實申報所得的比例亦會影響政府最適所得稅稅率。另外，政府在融通其公共資本支出時，除了可採取租稅融通外，亦可採行調整貨幣成長率的貨幣政策，即貨幣融通政策。透過本研究的數值模擬分析，我們發現到在逃漏稅的經濟體系中，當消費與投資在一特定交易付現限制的設定下，且政府公共資本支出不具有生產性功能時，若政府同時採取租稅融通和貨幣融通，其最適稅率應為負，亦即此時須採取補貼政策，表示政府應全部採取鑄幣稅收入來融通其支出並搭配補貼政策，當稅率越低，代表性個人會誠實申報的比例會越高，藉此獲取更多補助稅額，且租稅融通對經濟成長造成的負向效果大於貨幣融通對經濟成長造成的負向效果。

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