租稅逃漏在租稅領域一直是許多人關注的議題，也是制定租稅政策時必須要考慮到的問題，本研究利用財政資訊中心民國94年至102年之綜合所得稅資料，使用間接推估法，利用納稅人捐贈支出推估其真實所得，觀察真實所得與申報所得之差異以推估所得短漏報情形。因本研究可以掌握歷年資料，在計算捐贈價格時使用前期價格，以避免內生性問題。實證結果顯示，歷年短漏報情形最為嚴重之所得為執行業務、利息、租賃與權利金及財產交易所得，由歷年各類所得短漏報變動趨勢可觀察到，逃漏稅程度隨時間逐漸下降，為財政部推動「電子申報繳稅作業」與「個人財產資料勾稽系統電子化」相互配合之成果，隨著資訊科技之進步，國稅局能更完整掌握納稅人所得資料，降低逃漏稅情形的發生。

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