| Summary: | 碩士 === 佛光人文社會學院 === 經濟學研究所 === 91 === The method that the government makes use of tax reduction, to promote the investment and develop industrial economy is not rare in the various countries. Since 1960, in order to induce the desire of merchant investment, Taiwan starts to implement “Statute for Encouragement of Investment ”. In 1991, for accelerating industrial upgrade , they changes to implement “Statute for Upgrading Industry ”. However tax reduction often receive the criticism, the main reason is that it violates the market mechanism as well as tax neutrality. Moreover if the tax reduction truly drive the desire of merchant investment and promote the development of industrial economy? The scholar respectively has the different opinion, it may be said that up to now it does not have the conclusion.
From the result of implementation of “Statute for Encouragement of Investment” and “Statute for Upgrading Industry” , this research hope to verify the relationship of tax reduction with encouraging investment and the development of industrial economy. Citing the related data, we can establish the “simple regression model” ,by computer statistical analysis to test the basic hypothesis is real or not.
After the analysis, the result demonstrates that to induce the investment and promote the development of industrial economy, reducing tax as a whole has significant effect. Among them, the early time it is extremely significant and in the near time it is slightly significant. However, recently it is not already significant.
Because in recent years, reducing tax no longer has the influence to induce investment and promote the development of industrial economy, for avoiding the large amount of tax revenue loss, this research suggests that the government should integrate and simplify to combine the tax reduced issue, enhance the encouragement of research and development, strengthen the investment of the slow developing area, cancel the tax reduced rule of other non-tax law, implementation of “Statute for Upgrading Industry” no longer lengthens when the suitable date is due, finally establish the justice and fair tax environment to lead the development of industrial economy in the steady financial foundation.
|
|---|
