以計劃行為理論探討扣繳情況對稅務申報行為意圖之影響
學年 94
學期 2
發表日期 2006-05-05
作品名稱 以計劃行為理論探討扣繳情況對稅務申報行為意圖之影響
作品名稱（其他語言） Exploring the Effects of Tax Withholding Position to the behavioral Intentions of Tax Filing with the Theory of Planned Behavior
著者 顏信輝; 蔡永吉
作品所屬單位 淡江大學會計學系
出版者
會議名稱 2006當代會計暨管理論壇大會手冊=The 2006 Forum on Contemporary Accounting & Management
會議地點 臺中, 臺灣
摘要 過去探討扣繳情況對稅務申報行為意圖影響類型之研究，大多發現當納稅義務人面對有應付稅款時，較面對有退稅款時易有逃漏稅的傾向。而本研究同時以所得種類及扣繳情況探討納稅義務人稅務申報之行為意圖。並且以計劃行為理論捕捉納稅義務人之態度、主觀規範及知覺行為控制，再加上其退、補稅的情況以解釋納稅義務人的行為意圖。本研究以北、中、南四所大學之研究所學生及學生家長為受試者，有效樣本共117筆。結果顯示，當受試者在所得種類具有較高道德疑慮時，扣繳情況不會影響其稅務申報行為意圖。惟有在所得具有較低道德疑慮時，受試者才會受到扣繳情況的影響。且計劃行為理論也確實可以用來解釋納稅義務人的稅務申報行為意圖。 In most of the literature discussing the effect of tax withholding position on the behavioral intentions of tax filing, taxpayers have the tendency of tax evasion when they face the tax payments rather than the tax refunds. In this study, we take both income types as well as tax withholding position into consideration to explore taxpayers' behavioral intentions of tax filing. We also capture the attitude, subjective norm and perceived behavior control of taxpayers with the theory of planned behavior and combined with payments or refunds condition, to explain the taxpayers' behavioral intentions. There are 117 valid samples in this study and our subjects are the four collages' master students and their parents in the north, central, and south in Taiwan. The result shows under income types of high ethic dilemma, the subjects' tax filing behavioral intentions are not affected by tax withholding position. Only when the income types belong to low ethic dilemma category will the subjects be affect by their tax withholding position. Also, the theory of planned behavior is proved to be capable of explaining the taxpayers' behavioral intentions.
關鍵字 逃漏稅;計劃行為理論;Tax evasion;Theory of planned behavior
語言 zh_TW
收錄於
會議性質 國內
校內研討會地點
研討會時間 20060505~20060505
通訊作者
國別 TWN
公開徵稿 Y
出版型式 紙本
出處 「2006當代會計暨管理論壇」大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management，27頁
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/95587 )

機構典藏連結