A Study on the Violation of Individual Income Tax Law：A Case Study on The NATIONAL TAX ADMINISTRATION OF KAOHSIUNG MINISTRY OF FINANCE

• Main Author: 吳傳文
• Other Authors: 鄧穎懋
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/05265995062144006520

碩士 === 義守大學 === 管理科學研究所 === 91 === In modern democratic countries, the state revenue is mainly from tax evasion. Taxation is compulsory in nature rather than a direct or relative individual compensation. Motivated by self-interest, taxpayers always any to reduce or evade their tax burden. As a result, a variety of behavior such as “tax savings”, “tax avoidance” and “tax evasion” emerge. Among them, the most controversial one is ordinary tax evasion. Such behavior not only reduces the revenue of the natural treasury, but also erodes the tax base. Furthermore, it burdens the legal taxpayers with heavy taxes and destroys the vertical and horizontal equity of tax payment. More seriously, it obstructs the fair competition among enterprises, interferes the effective utilization of economic resources, and even hinders the prosperity and progress of the country and society. Therefore, the prevention and containment of tax evasion is really an important issue that cannot be neglected by the people. It is also an important part in the administration of finance and tax. If no condign punishment is given for the behavior of tax evasion, then all tax systems might be useless, and all taxpayers must try every means to evade paying taxes. Since tax evasion has close relationship with the severity of penalty and tax inspection technique of the tax authority, and they influence one another, it is essential to enhance the tax investigation and to impose appropriate punishment on tax evaders. As individual income tax has the widest tax base and the most populate taxpayers, there are significant amount of reported as well as non-reported cases in violation of rules and regulations every year. This study probes into the condition of individual income tax report that violate the rules and regulations, try’s to find out where the problems lie and hopefully proposes feasible strategies which may have special meanings in terms of theory and practice. This article was written on this topic to discuss the general situation of the individual income tax and its penalty in light of the whole tax system. From the previous literature on tax evasion and relevant information of tax investigation, the condition of tax evasion and the possible reasons for tax evasion were induced. In addition, the writer also went into the relevant laws and regulations of Taiwan based on the information collected from real cases, and compare our tax system with the ones of the advanced countries, so as to find out the crux of the problem and to propose suggestions on policies.