提要

有文明卽有租稅，有租稅卽有逃稅。隨著政府職能之擴大，經濟活動之頻繁，租稅所扮演之多元角色日趨重要之際，逃稅現象之存在與影響，自亦值得吾人重視。

人民減輕稅負之行為，本無可厚非，但衡量其是否得當，尚須基於稅法學之觀點，予以確定之地位，方能探討其因果關係、物質效果等內容。本文觀點乃將納稅人減輕稅負之行為區分為逃稅、避稅與節稅，而在法律效果上劃分為逃稅（Tax Evasion）與節稅（Tax savings）兩者，卽在法律原則之檢驗下，判斷為合法者為節稅，其不合法者卽為逃稅。所謂避稅只係在行為外觀上，屬於利用稅法漏洞空隙之過渡狀態行為，在法律效果確定下，不違法律原則而稅法漏洞應歸於政府負担者方屬節稅，而經判斷有違法律原則者卽為逃稅。此種定義方式，有助於：

(一)澄清學說上，用法之不確定或不一致。

(二)防止對「租稅法律主義」之侵害或濫用等偏頗。

(三)促進征納雙方地位之平衡與相互信任合作。

本文卽引用此定義，用於理論分析。在第二章研究逃稅之特質及影響，可發現其除具有違法性外，亦深具惡性。而在防制逃稅行動上，政府應衡量逃稅之動機與原因，而且亦應對稅制本身及稅政做檢討。在實務面之探討上，並就逃稅之主要類型予以概括介紹。

由於國內有關於逃稅方面之論述，多偏重於實務面之研究，而國外已有理論模型建立與推論，筆者乃就逃稅行為之理論層次從事分析。除對M.G. Allingham & A Sandmo及T.N.Srinivasan等人之數理模型予以綜合介紹之外，並對稅務行政當局稽查逃漏稅之資源配置行為與稅務員之稅務風氣併入模型分析。

第四章利用「所得差異方法」（Gap Approach）對民國68年之綜合所得稅稅收逃漏情況做統計分析，發現我國之綜合所得稅逃漏情況相當嚴重，總漏稅比例高達七十%以上，而對累進度之破壞亦不可忽視，甚有出現稅負累退之現象。同時，因逃稅情形之存在，使高所得者之稅負轉嫁至低所得者負担。凡此均說明，我國綜合所得稅制之功能未臻理想，受逃漏稅之影響至深且鉅。

再就稅基之侵蝕而言，免稅所得約占個人所得的百分之十，而漏報所得占課稅之調整總所得約三分之二，如維持原有稅收，而能將部分所得排除免稅優惠，將可有效地降低稅率。可見，擴大稅基，降低稅率實為改進現制之可行辦法，而逃稅現象亦可得以減輕；綜合所得稅制之受人批評，實因現行規定不合理及稽征技術有待改進所致。

本文衡量逃稅，遭到諸多困難，最大的限制卽為統計資料之缺乏。因此建議有關機構能利用人力、物力之便，加強對逃稅稅之衡量估計，將有助於稽查逃稅之資源有效配置。

本文最後依據理論模型與統計資料提出結論與幾點建議，並盼能在未來，利用模型與逃稅之衡量結果從事迴歸分析，研究政府稽征行為與逃稅變動之相關程度，促進逃稅理論之發展與進步。

參考書目

一、中文書籍及期刊

1、卜正明著：租稅罰的研究，（台北：財稅人員訓練所編印，六十二年二月）。

2、王政一、潘明正合譯：Goods Richard著，個人所得稅，（台北：財稅人員訓練所編印，六十三年八月）。

3、王建煊著：租稅法，（台北：文笙書局，七十年二月）。

4、朱潤逢著：誠實信用原則在我國租稅法上適用之研究，（國立政治大學財政研究所碩士論文，六十九年六月）。

5、汪俊容著：「租稅形法之意義」，稅務旬刊，第605期，頁八～十三。

6、李法常著：「刑法總則上有無適用行政罰問題之探討」，稅務旬刊，第303期，頁八～十。

7、林山田著：「經濟犯罪」，刑事法雜誌，十八卷4期。

8、林春燕著：「我國綜合所得稅免稅問題之探討」（國立政治大學財政研究所碩士論文，七十年六月）

9、施智謀著：民法之規定如何適用於租稅法，（台北：財稅人員訓練所編印，六十九年六月）

10，殷文俊、金世朋合譯：公共收入論，台北：財稅人員訓總所編印，六十四年三月）

11、黃庭圭著：我國綜合所得稅公平性之研究，（國立政治大學財政研究所碩士論文，六十七年六月）

12、黃錫和著：「防止假帳及杜絕漏稅之研究」，台大經濟論文叢刊，（台大經濟研究所，七十年六月）

13、詹逢星：美國內稅服務利用電腦處理財稅資料之研究，（台北，財政部稅制會編印，六十年六月）。

14、葛克昌著：租稅規避之研究，（台大法律研究所碩士論文，六十四年六月）

15、張嫺安著：租稅罰之比較研究，（台大法律研究所碩士論文，六十四年六月）

16、錢釧灯著：台灣地下經濟之研究，（台大經濟研究所碩所碩士論文，七十年六月）。

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51: Oldman, Oliver, “Controlling Income Tax Evasion In Joint Tax Program,” Problems of Tax Administration in Latin America, (DAS/JDB/ECLA,) Paper and Proceedings of a Conference Held in Buenos Aires, Oct, 1961, (Baltimore, Johns Hopkios University Press, 1965)

52: ________ , “Measuring Tax Evasion”, (Rio De Janeiro, 5th General Assembly of the Inter-American Center of Tax Administrators), 1971.

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