政府為營造輕稅簡政之賦稅環境、吸引留滯海外資金回流，於2009年1月21日修法公布「遺產及贈與稅法」，將「遺產稅」及「贈與稅」50%最高邊際稅率之累進稅率制度，修正為「10%的單一稅率制度」及提高免稅額。本研究於「遺產稅」及「贈與稅」稅率調降政策施行9年後，租稅誘因的經濟實質效益較為明顯時，透過對「遺產稅」及「贈與稅」理論與實證的探討，檢視「遺產稅」及「贈與稅」稅率調降後，是否能降低民眾租稅規避誘因，提高「遺產稅」及「贈與稅」申報意願，進而使「遺產稅」及「贈與稅」違章漏稅「裁罰案件」占「核定案件」比例減少。
　　本研究以「遺產稅」及「贈與稅」稅制改革前後對「遺產稅」及「贈與稅」之違章漏稅「裁罰案件」占「核定件數」比例的變化，並以2004年至2016年為研究期間，使用「主計總處」、財政部所屬五區國稅局的統計數據。透過「EViews」計量經濟軟體建立縱橫多元迴歸模型，進行「實證分析」與「相關統計檢定」。研究結果顯示「遺產稅」稅率調降，對「遺產稅」之違章漏稅「裁罰案件」占「核定件數」比例的變動是顯著的；但「贈與稅」稅率的調降，對贈與稅之違章漏稅「裁罰案件」占「核定件數」比例的影響則不顯著的。

The government of Taiwan implemented estate and gift tax reform to create a tax-free environment for light taxation and attracting citizens to redirect their overseas investment back to Taiwan. This law amendment was promulgated on January 21, 2009, in which the maximum tax rate in “The Law of Estate and Gift Tax" is reduced from 50% down to 10% and the amount of tax exemption is increased. After 9 years of implementing, the purpose of this thesis is to study whether or not the tax reform has reduced the tax evasion of the corresponding taxes.
We collected data of 5-district National Tax Bureaus of Taiwan from year 2004 to 2016. Using panel regressions, we find that, in term of estate taxes, the reform successfully reduces tax evasion. However, in terms of gift taxes, the tax reform has no significant effect on tax evasion. We discuss some possible reasonings behind our findings.

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