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研究生： 洪聖閔
Hung, Sheng-Min
論文名稱： 會計師簽證、稅務選查與租稅逃漏之關聯性：以自我選擇模型分析
The Effects of Audit Selection and Usage of CPA Attestation on Tax Evasions: A Self-selection Analysis
指導教授： 陳明進
Chen, Ming-Chin
學位類別： 碩士
Master
系所名稱： 商學院 - 會計學系
Department of Accounting
論文出版年： 2005
畢業學年度： 93
語文別： 英文
論文頁數： 60
中文關鍵詞： 會計師簽證 、稅務選查 、租稅逃漏 、托賓自我選擇模型
外文關鍵詞： CPA-attestation, Audit selection, Tax evasion, Tobit with self-selection
相關次數： 點閱：151  下載：0 
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    • 本研究使用台灣的營利事業所得稅資料並且以托賓自我選擇模型來檢視租稅逃漏、稅務選查與會計師稅務簽證三者的關聯性。實證結果顯示台灣的稅務機關在查核預算的限制之下會進行有系統的稅務選查程序；進一步來說，使用會計師稅務簽證的企業組織較不易被稅務機關選查。此外，企業組織的重要特徵如規模、財務狀況、獲利能力以及會計師稅務簽證的使用與否將會影響企業組織的租稅逃漏額。最後，我們發現會計師稅務簽證的使用對於租稅逃漏的影響會隨著公司的規模大小而改變，營收大於一億的企業組織若使用會計師稅務簽證將會比未使用會計師稅務簽證的企業組織有更高的逃漏稅額。因此，我們認為與會計師稅務簽證相關的政策法規可能需要重新評估是否適切。

    This study uses the business income tax dada in Taiwan to
    empirically examine the relationships between audit selection, tax evasion, and the usage of CPA-attestation. Tobit model with self-selection is used in this study. Empirical results provide evidence that tax agencies in Taiwan employ a systematic audit selection process, subject to the constraints of audit budgets.
    Additionally, firms using CPA-attestation are less likely to be selected for audit. The results also provide evidence that some important characteristics of firms, such as size, financial position, profitability, and the usage of CPA-attestation,
    may influence the amount of tax evasion. Finally, we find that the effect of CPA-attestation on tax evasion may vary with different sizes of firms using CPA-attestation. Hence, the policy and tax regulations associated with the usage of CPA-attestation may need to be re-evaluated.

    List of Tables .............................................iii

    I Introduction ...............................................1
    1.1 Background ...............................................1
    1.2 Motivation and Research Objectives .......................2
    1.3 Organization of the study ................................4
    II Literature Review .........................................5
    2.1 Discussions of tax evasion ...............................5
    2.2 Discussions of the CPA-Attested Tax returns ..............8
    2.2.1 Discussions of the Usage of Tax-preparers in U.S. ......8
    2.2.2 Discussions of CPA-attestation in Taiwan ..........,,,,10
    III Research Methodology ....................................12
    3.1 Theoretical Framework ...................................12
    3.2 Econometric Methods .....................................16
    3.3 Tobit Model with Self-selection .........................18
    3.4 Data and Sample .........................................22
    3.5 Variables ...............................................26
    3.5.1 Variables of The Audit Selection Equation .............26
    3.5.2 Variables of The Tax Evasion Equation .................28
    3.6 Endogenous Problem between Audit Selection,
    CPA-attestation and Tax evasion .........................32
    IV Empirical Results ....................................... 34
    4.1 Descriptive Statistics ..................................34
    4.2 Results of Regression Model .............................42
    4.2.1 Probit Estimate Results of the Usage of
    CPA-attestation .......................................42
    4.2.2 Empirical Results for Firms with Sum of Operating
    and Non-operating Revenues Less than NT$ 30 million ...44
    4.2.3 Empirical Results for Firms with Sum of Operating and
    Non-operating Revenues between NT$ 30 and NT$ 100
    million ...............................................48
    4.2.4 Empirical Results for Firms with Sum of Operating and
    Non-operating Revenues between NT$ 100 and NT$ 500
    million ...............................................50
    4.2.5 Summary of Empirical Results ..........................54
    V Conclusions and Suggestions ...............................55
    5.1 Conclusions and Limitations .............................55
    5.2 Suggestions .............................................57
    References ..................................................58

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